SEC Comment Letter for SMITHFIELD FOODS INC (SFD) (CIK 0000091388) (SFD) — Feb 11, 2009

SMITHFIELD FOODS INC (SFD) (CIK 0000091388)
Date: Feb. 11, 2009 · CIK: 0000091388 · Accession: 0000000000-09-007175

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File numbers found in text: 001-15321

Date

February 11, 2009

Author

Max A. Webb

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Company

SMITHFIELD FOODS INC (SFD) (CIK 0000091388)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 11, 2009 C. Larry Pope President and Chief Executive Officer Smithfield Foods, Inc. 200 Commerce Street Smithfield, VA 23430 Re: Smithfield Foods, Inc. Form 10-K for the fiscal year ended April 27, 2008 Filed June 26, 2008 Definitive Proxy Statement on Schedule 14A Filed July 25, 2008 File No. 001-15321

Dear Mr. Pope:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. S i n c e r e l y , Max A. Webb A s s i s t a n t D i r e c t o r cc: Michael H. Cole – Vice President, Chief Legal Officer and Secretary Fax: (757) 357-8165

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

   Mail Stop 3561          February 11, 2009  C. Larry Pope President and Chief Executive Officer Smithfield Foods, Inc. 200 Commerce Street Smithfield, VA  23430
Re:  Smithfield Foods, Inc.
Form 10-K for the fiscal year ended April 27, 2008
  Filed June 26, 2008
  Definitive Proxy Statement on Schedule 14A
  Filed July 25, 2008   File No. 001-15321

Dear Mr. Pope:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
          S i n c e r e l y ,
Max A. Webb
        A s s i s t a n t  D i r e c t o r   cc: Michael H. Cole – Vice President,
Chief Legal Officer and Secretary Fax: (757) 357-8165

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