SEC Comment Letter for SMITHFIELD FOODS INC (SFD) (CIK 0000091388) (SFD) — Aug 15, 2013
SMITHFIELD FOODS INC (SFD) (CIK 0000091388)
Date: Aug. 15, 2013 · CIK: 0000091388 · Accession: 0000000000-13-044961
AI Filing Summary & Sentiment
Reasoning
Letter
August 15, 2013 Via E -mail Robert W. Manly , IV Chief Financial Officer Smithfield Foods, Inc. 200 Commerce Street Smithfield, Virginia 23430
Re: Smithfield Foods, Inc. Preliminary Proxy Statement on Schedule 14A Filed June 18, 2013 File No. 001 -15321
Dear Mr. Manly :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Susan Block
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August 15, 2013 Via E -mail Robert W. Manly , IV Chief Financial Officer Smithfield Foods, Inc. 200 Commerce Street Smithfield, Virginia 23430 Re: Smithfield Foods, Inc. Preliminary Proxy Statement on Schedule 14A Filed June 18, 2013 File No. 001 -15321 Dear Mr. Manly : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Susan Block Susan Block Attorn ey-Advisor cc: Via E -mail Patrick J. Naughton, Esq. Simpson Thacher & Bartlett LLP