SEC Company Response from PIERRE FOODS INC (CIK 0000067494) — Oct 25, 2005

PIERRE FOODS INC (CIK 0000067494)
Date: Oct. 25, 2005 · CIK: 0000067494 · Accession: 0001104659-05-049998

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AI Filing Summary & Sentiment

Date

October 25, 2005

Author

Harson

Form

CORRESP

Company

PIERRE FOODS INC (CIK 0000067494)

Letter

October 25, 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, October 25, 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 further extended to Tuesday, November 1, 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 November 1, 2005.

Very truly
yours,
/s/ Linn S.
Harson

Show Raw Text

CORRESP
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filename1.htm

October 25, 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, October 25, 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 further extended to
Tuesday, November 1, 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 November 1, 2005.

  Very truly
  yours,

  /s/ Linn S.
  Harson

  Linn S. Harson

  cc:

  Joseph W.
  Meyers

  Chris
  Lupariello

Linn.Harson@ThompsonHine.com   Phone 937.443.6842   Fax 937.443.6635

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