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UPLOAD Filing

SMITHFIELD FOODS INC
Date: Aug. 26, 2025 · CIK: 0000091388 · Accession: 0000000000-25-009104

Offering / Registration Process Regulatory Compliance Financial Reporting

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Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
August 26, 2025
Author
Division of
Form
UPLOAD
Company
SMITHFIELD FOODS INC

Letter

Re: SMITHFIELD FOODS INC Draft Registration Statement on Form S-1 Submitted August 20, 2025 CIK No. 0000091388 Dear C. Shane Smith:

August 26, 2025

C. Shane Smith Chief Executive Officer SMITHFIELD FOODS INC 200 Commerce Street Smithfield, Virginia 23430

This is to advise you that we do not intend to review your registration statement.

We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Erin Donahue at 202-551-6063 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 August 26, 2025

C. Shane Smith
Chief Executive Officer
SMITHFIELD FOODS INC
200 Commerce Street
Smithfield, Virginia 23430

 Re: SMITHFIELD FOODS INC
 Draft Registration Statement on Form S-1
 Submitted August 20, 2025
 CIK No. 0000091388
Dear C. Shane Smith:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and
time. Please refer to Rules 460 and 461 regarding requests for acceleration. We
remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Erin Donahue at 202-551-6063 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>