SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

SEC Company Response from KROGER CO (KR) (CIK 0000056873) (KR) — Jun 28, 2010

KROGER CO (KR) (CIK 0000056873)
Date: June 28, 2010 · CIK: 0000056873 · Accession: 0001104659-10-035757

AI Filing Summary & Sentiment

File numbers found in text: 001-00303

Referenced dates: June 21, 2010

Date
June 28, 2010
Author
/s/ Bruce M. Gack
Form
CORRESP
Company
KROGER CO (KR) (CIK 0000056873)

Letter

Division of Corporation Finance Washington, DC RE: The Kroger Co. File No. 001-00303

Dear Mr. Owings:

I write on behalf of David B. Dillon, Kroger’s Chairman and Chief Executive Officer, to acknowledge receipt of your comment letter dated June 21, 2010. We will re-file this week as an exhibit to our Form 10-Q a complete copy of the Five Year Credit Agreement as referenced in comment 7 of your letter and will provide a complete response to your letter no later than July 20, 2010.

Should you wish to discuss this in the meantime, please do not hesitate to contact me.

Sincerely,
/s/ Bruce M. Gack

Show Raw Text
CORRESP
1
filename1.htm

.

THE KROGER CO.     ·     LAW DEPARTMENT     ·     1014 VINE STREET     ·     CINCINNATI, OHIO  45202-1100

  PAUL W.
  HELDMAN

  EXECUTIVE
  VICE PRESIDENT,

  SECRETARY
  AND

  GENERAL
  COUNSEL

  BRUCE M.
  GACK

  VICE
  PRESIDENT AND

  ASSISTANT
  GENERAL COUNSEL

  TELEFAX
  NUMBER

  513-762-4935

  WRITER’S DIRECT DIAL NUMBER

  513-762-1482

  LYNNE GELLENBECK

  PATRICIA T. ASH

  PAUL W. PARMELE

  STEPHANIE GEPHARDT

  MARTHA
  CUTRIGHT SARRA

  JENNIFER K. GOTHARD

  RICK J. LANDRUM

  CHRISTINE S. WHEATLEY

  JEFFERY L. VANWAY

  KELLY L. REBLIN

  ERICA S. PONTIUS

  HILARY VOLLMER

  BEAU C. SEFTON

  FRANCES
  A. TUCKER

  NATHAN
  H. BROWN

  J. PHILLIPS
  PUGH, INVESTIGATOR

  DOROTHY D. ROBERTS, PARALEGAL

  ERIN C. DRISKELL, PARALEGAL

  BOBBI J. McFADDEN, PARALEGAL

  ERIC B. LUTSON, PARALEGAL

  MARGARET E. WAGNER, PARALEGAL

June 28, 2010

H. Christopher Owings

Assistant Director

Division of Corporation Finance

U. S. Securities and Exchange Commission

Washington, DC
20549

  RE:

  The Kroger Co.

  File No. 001-00303

Dear Mr. Owings:

I write on behalf of David B. Dillon, Kroger’s
Chairman and Chief Executive Officer, to acknowledge receipt of your comment
letter dated June 21, 2010.  We will
re-file this week as an exhibit to our Form 10-Q a complete copy of the
Five Year Credit Agreement as referenced in comment 7 of your letter and will
provide a complete response to your letter no later than July 20, 2010.

Should you wish to discuss this in the meantime,
please do not hesitate to contact me.

  Sincerely,

  /s/ Bruce M. Gack

  Bruce M. Gack

  cc:

  Robert W.
  Errett, Esq.

  Brigitte Lippmann, Esq.

  David B. Dillon

  J. Michael Schlotman