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SEC Company Response from DELHAIZE AMERICA INC (CIK 0000037912) — Oct 11, 2005

DELHAIZE AMERICA INC (CIK 0000037912)
Date: Oct. 11, 2005 · CIK: 0000037912 · Accession: 0001193125-05-199330

AI Filing Summary & Sentiment

File numbers found in text: 000-06080

Referenced dates: September 27, 2005

Date
October 11, 2005
Author
/s/ Carol M. Herndon
Form
CORRESP
Company
DELHAIZE AMERICA INC (CIK 0000037912)

Letter

VIA EDGAR Attention: 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 Mr. Ohsiek:

We are preparing our response to the comments received from the staff of the U.S. Securities and Exchange Commission by telecopy dated September 27, 2005, regarding our Annual Report on Form 10-K for the fiscal year ended January 1, 2005 filed on April 1, 2005; Quarterly Report on Form 10-Q for the quarterly period ended April 1, 2005; and Quarterly Report on Form 10-Q for the quarterly period ended July 2, 2005; and will submit our response no later than October 21, 2005.

If you have any questions regarding the foregoing, please do not hesitate to contact me at 704-633-8250, x-2307.

Sincerely,
/s/ Carol M. Herndon

Show Raw Text
CORRESP
1
filename1.htm

Correspondence Letter

 DELHAIZE AMERICA, INC.

 P.O. Box 1330

 2110 Executive Drive

 Salisbury, North Carolina 28145-1330

 October 11, 2005

 VIA EDGAR

 U.S. Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:

Mr. George F. Ohsiek, Jr., Branch Chief

Mail Stop 3561

RE:
Delhaize America, Inc. (the “Company”)

 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 Mr. Ohsiek:

 We are preparing our response to the comments received from the staff of the U.S. Securities and Exchange Commission by telecopy dated September 27,
2005, regarding our Annual Report on Form 10-K for the fiscal year ended January 1, 2005 filed on April 1, 2005; Quarterly Report on Form 10-Q for the quarterly period ended April 1, 2005; and Quarterly Report on Form 10-Q for the
quarterly period ended July 2, 2005; and will submit our response no later than October 21, 2005.

 If you have any questions regarding the foregoing, please do not hesitate to contact me at 704-633-8250, x-2307.

 Sincerely,

 /s/ Carol M. Herndon

 Carol M. Herndon

 Chief Accounting Officer