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SEC Comment Letter for HAWKINS INC (HWKN) (CIK 0000046250) (HWKN) — Mar 26, 2009

HAWKINS INC (HWKN) (CIK 0000046250)
Date: March 26, 2009 · CIK: 0000046250 · Accession: 0000000000-09-015415

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 26, 2009
Author
John Hartz
Form
UPLOAD
Company
HAWKINS INC (HWKN) (CIK 0000046250)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 March 26, 2009 Ms. Kathleen Pepski Hawkins, Inc. 3100 East Hennepin Avenue Minneapolis, Minnesota 55413

RE: Hawkins, Inc Form 10-K for the fiscal year ended March 30, 2008 Filed June 13, 2008 File #0-7647

Dear Ms. Pepski: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any questions regarding co mments on the financial statements and related matters, please direct them to Tric ia Armelin, Staff Account ant, at (202) 551-3747 or, in her absence, to the undersigned at (202) 551-3689. Please contact Era Anagnosti, Staff Attorney, at (202) 551-3369 or, in her ab sence, Andy Schoeffler, Staff Attorney, at (202) 551-3748 with any other questions.

S i n c e r e l y , John Hartz Senior Assistant Chief Accountant

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 7010
March 26, 2009
  Ms. Kathleen Pepski Hawkins, Inc. 3100 East Hennepin Avenue Minneapolis, Minnesota 55413

 RE: Hawkins, Inc
Form 10-K for the fiscal year ended March 30, 2008
  Filed June 13, 2008
File #0-7647

 Dear Ms. Pepski:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any questions regarding co mments on the financial statements and
related matters, please direct them to Tric ia Armelin, Staff Account ant, at (202) 551-3747
or, in her absence, to the undersigned at (202) 551-3689.  Please contact Era Anagnosti,
Staff Attorney, at (202) 551-3369 or, in her ab sence, Andy Schoeffler, Staff Attorney, at
(202) 551-3748 with any other questions.

         S i n c e r e l y ,             John Hartz        Senior Assistant Chief Accountant