SEC Comment Letter for SMITHFIELD FOODS INC (SFD) (CIK 0000091388) (SFD) — Mar 30, 2011
SMITHFIELD FOODS INC (SFD) (CIK 0000091388)
Date: March 30, 2011 · CIK: 0000091388 · Accession: 0000000000-11-019513
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March 30, 2011 Via Fax & U.S. Mail Mr. 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 year ended May 2, 2010 Filed June 18, 2010 File No. 1-15321 Dear Mr. Pope: We have completed our review of your Form 10-K noted above and do not, at this time, have any further comments. Sincerely, Linda Cvrkel Branch Chief