SEC Company Response from PIERRE FOODS INC (CIK 0000067494) — Sep 20, 2005

PIERRE FOODS INC (CIK 0000067494)
Date: Sept. 20, 2005 · CIK: 0000067494 · Accession: 0001104659-05-044844

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AI Filing Summary & Sentiment

Date

September 19, 2005

Author

M. Rigot

Form

CORRESP

Company

PIERRE FOODS INC (CIK 0000067494)

Letter

September 19, 2005

Submitted Via Edgar

United States Securities and

Exchange Commission

Division of Corporation Finance

Fifth Street, N.W.

Washington, D.C. 20549

Attn: Jennifer Goeken

File:

Pierre Foods, Inc.

Form 10-K for Fiscal Year Ended March 5, 2005, filed June 3, 2005

Form 10-Q for Fiscal Quarter Ended June 4, 2005, filed July 19, 2005

File No. 0-07277

Ladies and Gentlemen:

As counsel for Pierre Foods, Inc. (the “Company”), I spoke with Jennifer Goeken of the Staff today, September 19, 2005, concerning the letter of Jill S. Davis, Branch Chief, Securities and Exchange Commission, to Joseph W. Meyers, Vice President, Finance of the Company, dated September 15, 2005 (the “Comment Letter”).

On behalf of the Company, I requested that the date for the Company to respond to the Comment Letter be extended to Tuesday, October 25, 2005. Ms. Goeken advised that such date was acceptable. This letter confirms that the Company understands that its responses to the Comment Letter are due by October 25, 2005.

Very truly
yours,
/s/ Joseph
M. Rigot

Show Raw Text

CORRESP
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filename1.htm

September 19, 2005

Submitted Via Edgar

United States Securities and

Exchange Commission

Division
of Corporation Finance

450
Fifth Street, N.W.

Washington,
D.C. 20549

Attn: Jennifer Goeken

  File:

  Pierre Foods, Inc.

  Form 10-K for Fiscal Year Ended March 5, 2005, filed
  June 3, 2005

  Form 10-Q for Fiscal Quarter Ended June 4, 2005, filed
  July 19, 2005

  File No. 0-07277

Ladies and
Gentlemen:

As counsel for
Pierre Foods, Inc. (the “Company”), I spoke with Jennifer Goeken of the
Staff today, September 19, 2005,
concerning the letter of Jill S. Davis, Branch Chief, Securities and
Exchange Commission, to Joseph W. Meyers, Vice President, Finance of the
Company, dated September 15, 2005 (the “Comment Letter”).

On behalf of
the Company, I
requested that the date for the Company to respond to the Comment
Letter be extended to Tuesday, October 25, 2005.  Ms. Goeken advised that such date was
acceptable.  This letter confirms that
the Company understands that its responses to the Comment Letter are due by October 25,
2005.

  Very truly
  yours,

  /s/ Joseph
  M. Rigot

  Joseph M. Rigot

  cc:

  Joseph W.
  Meyers

  Chris
  Lupariello

Joe.Rigot@ThompsonHine.com   Phone 937.443.6586   Fax 937.443.6637

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