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SEC Comment Letter for DELHAIZE AMERICA INC (CIK 0000037912) — Nov 16, 2005

DELHAIZE AMERICA INC (CIK 0000037912)
Date: Nov. 16, 2005 · CIK: 0000037912 · Accession: 0000000000-05-058062

AI Filing Summary & Sentiment

File numbers found in text: 000-06080

Date
November 15, 2005
Author
Branch Chief
Form
UPLOAD
Company
DELHAIZE AMERICA INC (CIK 0000037912)

Letter

Mail Stop 3561 November 15, 2005 Ms. Carol M. Herndon Chief Accounting Officer Delhaize America, Inc. P.O. Box 1330 2110 Executive Drive Salisbury, NC 28145-1330

RE: Delhaize America, Inc. Form 10-K for Fiscal Year Ended January 1, 2005 Filed April 1, 2005 Form 10-Q for Quarterly Period Ended April 1, 2005 Form 10-Q for Quarterly Period Ended July 2, 2005 File No. 000-06080

Dear Ms. Herndon:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

November 15, 2005

Ms. Carol M. Herndon
Chief Accounting Officer
Delhaize America, Inc.
P.O. Box 1330
2110 Executive Drive
Salisbury, NC 28145-1330

		RE:	Delhaize America, Inc.
			Form 10-K for Fiscal Year Ended January 1, 2005
			Filed April 1, 2005
			Form 10-Q for Quarterly Period Ended April 1, 2005
			Form 10-Q for Quarterly Period Ended July 2, 2005
			File No. 000-06080

Dear Ms. Herndon:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

									George F. Ohsiek, Jr.
									Branch Chief

</TEXT>
</DOCUMENT>