SEC Comment Letter for SMITHFIELD FOODS INC (SFD) (CIK 0000091388) (SFD) — Nov 6, 2006

SMITHFIELD FOODS INC (SFD) (CIK 0000091388)
Date: Nov. 6, 2006 · CIK: 0000091388 · Accession: 0000000000-06-054322

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AI Filing Summary & Sentiment

Referenced dates: April 10, 2006

Date

April 21, 2006

Author

Not clearly detected

Form

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Company

SMITHFIELD FOODS INC (SFD) (CIK 0000091388)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 April 21, 2006 Mr. Daniel G. Stevens Vice President and Chief Financial Officer Smithfield Foods, Inc. 200 Commerce Street Smithfield, VA 23430

Re: Smithfield Foods, Inc. Form 10-K for Fiscal Year Ended May 1, 2005 Filed July 11, 2005 Response Letter Dated April 10, 2006 File No. 1-15321

Dear Mr. Stevens:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Jill S. Davis B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        April 21, 2006

Mr. Daniel G. Stevens
Vice President and Chief Financial Officer
Smithfield Foods, Inc.
200 Commerce Street
Smithfield, VA  23430

 Re: Smithfield Foods, Inc.
  Form 10-K for Fiscal Year Ended May 1, 2005
Filed July 11, 2005
Response Letter Dated April 10, 2006
  File No. 1-15321

Dear Mr. Stevens:

 We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

        S i n c e r e l y ,

        Jill S. Davis
        B r a n c h  C h i e f

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