SEC Comment Letter for KROGER CO (KR) (CIK 0000056873) (KR) — Jul 18, 2013
KROGER CO (KR) (CIK 0000056873)
Date: July 18, 2013 · CIK: 0000056873 · Accession: 0000000000-13-039196
AI Filing Summary & Sentiment
Reasoning
Letter
July 18, 2013 Via E -mail 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 February 2, 2013 Filed April 2, 2013 Definitive Proxy Statement filed on Schedule 14A Filed May 14, 2013 File No. 001 -00303
Dear Mr. Dillon :
We have completed our review of your filings. 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 s 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Dietrich A. King for
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July 18, 2013 Via E -mail 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 February 2, 2013 Filed April 2, 2013 Definitive Proxy Statement filed on Schedule 14A Filed May 14, 2013 File No. 001 -00303 Dear Mr. Dillon : We have completed our review of your filings. 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 s 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Dietrich A. King for Mara L. Ransom Assistant Director