SEC Comment Letter for KROGER CO (KR) (CIK 0000056873) (KR) — Sep 7, 2012

KROGER CO (KR) (CIK 0000056873)
Date: Sept. 7, 2012 · CIK: 0000056873 · Accession: 0000000000-12-048763

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 27, 2012

Author

/s/ William H. Thompson

Form

UPLOAD

Company

KROGER CO (KR) (CIK 0000056873)

Letter

September 7 , 2012 Via E-mail David B. Dillion Chairman of the Board and Chief Executive Officer The Kroger Co. 1014 Vine Street Cincinnati, OH 45202

Re: The Kroger Co. Form 10 -K for Fiscal Year Ended January 28 , 2012 Filed March 27, 2012 File No. 1-303

Dear Mr. Dillion :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 a nd all applicable rules require.

Sincerely,
/s/ William H. Thompson

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September 7 , 2012

Via E-mail
David B. Dillion
Chairman of the Board and Chief Executive  Officer
The Kroger Co.
1014 Vine Street
Cincinnati, OH  45202

Re: The Kroger Co.
 Form 10 -K for Fiscal Year Ended January 28 , 2012
Filed March 27, 2012
 File No. 1-303

Dear Mr. Dillion :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 a nd all applicable rules require.

       Sincerely,

       /s/ William H. Thompson

        William H. Thompson
        Accounting Branch Chief

SecProbe.io