SEC Comment Letter for HAWKINS INC (HWKN) (CIK 0000046250) (HWKN) — Jun 19, 2009
HAWKINS INC (HWKN) (CIK 0000046250)
Date: June 19, 2009 · CIK: 0000046250 · Accession: 0000000000-09-032617
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 June 19, 2009 Mr. Richard G. Erstad Vice President, General Counsel and Secretary Hawkins, Inc. 3100 East Hennepin Avenue Minneapolis, MN 55413 RE: Form 8-K Item 4.01 filed June 12, 2009 Form 8-K/A Item 4.01 filed June 17, 2009 File #0-7647
Dear Mr. Erstad: We have completed our review of your Fo rm 8-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to the undersigned at (202) 551-3866. S i n c e r e l y , Jeffrey Gordon S t a f f A c c o u n t a n t
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
June 19, 2009
Mr. Richard G. Erstad Vice President, General Counsel and Secretary Hawkins, Inc. 3100 East Hennepin Avenue Minneapolis, MN 55413 RE: Form 8-K Item 4.01 filed June 12, 2009
Form 8-K/A Item 4.01 filed June 17, 2009
File #0-7647
Dear Mr. Erstad:
We have completed our review of your Fo rm 8-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to the undersigned at (202) 551-3866. S i n c e r e l y , Jeffrey Gordon S t a f f A c c o u n t a n t