SEC Comment Letter for KROGER CO (KR) (CIK 0000056873) (KR) — May 26, 2011
KROGER CO (KR) (CIK 0000056873)
Date: May 26, 2011 · CIK: 0000056873 · Accession: 0000000000-11-032870
AI Filing Summary & Sentiment
Reasoning
Letter
May 26, 2011 Via Facsimile David B. Dillon Chief Executive Officer The Kroger Co. 1014 Vine Street Cincinnati, OH 45202 Re: The Kroger Co. Form 10-K for Fiscal Year Ended January 29, 2011 Filed March 29, 2011 File No. 1-303
Dear Mr. Dillon: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ William H. Thompson
William H. Thompson Accounting Branch Chief
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May 26, 2011 Via Facsimile David B. Dillon Chief Executive Officer The Kroger Co. 1014 Vine Street Cincinnati, OH 45202 Re: The Kroger Co. Form 10-K for Fiscal Year Ended January 29, 2011 Filed March 29, 2011 File No. 1-303 Dear Mr. Dillon: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief