CORRESP Filing
SMITHFIELD FOODS INC
Date: Sept. 3, 2025 · CIK: 0000091388 · Accession: 0001213900-25-083713
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290000
Letter
Smithfield Foods, Inc. 200 Commerce Street
Smithfield, VA 23430
September 3, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Erin Donahue
Re: Smithfield Foods, Inc.
Registration Statement on Form S-1 (File No. 333-290000)
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Smithfield Foods, Inc. (the " Company ") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-290000) of the Company, filed with the Securities and Exchange Commission (the " Commission ") on September 3, 2025, as amended (the " Registration Statement "), be accelerated so that such Registration Statement shall become effective at 4:00 p.m., Eastern Time, on September 4, 2025 or as soon as possible thereafter.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Colin J. Diamond of Paul Hastings LLP, by telephone at (212) 318-6007 or by email at colindiamond@paulhastings.com and Brandon J. Bortner of Paul Hastings LLP, by telephone at (202) 551-1840 or by email at brandonbortner@paulhastings.com. The Company hereby authorizes Colin J. Diamond or Brandon J. Bortner of Paul Hastings LLP to orally modify or withdraw this request for acceleration.
Sincerely,
SMITHFIELD FOODS, INC.
Show Raw Text
CORRESP 1 filename1.htm Smithfield Foods, Inc. 200 Commerce Street Smithfield, VA 23430 September 3, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Erin Donahue Re: Smithfield Foods, Inc. Registration Statement on Form S-1 (File No. 333-290000) Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Smithfield Foods, Inc. (the " Company ") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-290000) of the Company, filed with the Securities and Exchange Commission (the " Commission ") on September 3, 2025, as amended (the " Registration Statement "), be accelerated so that such Registration Statement shall become effective at 4:00 p.m., Eastern Time, on September 4, 2025 or as soon as possible thereafter. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Colin J. Diamond of Paul Hastings LLP, by telephone at (212) 318-6007 or by email at colindiamond@paulhastings.com and Brandon J. Bortner of Paul Hastings LLP, by telephone at (202) 551-1840 or by email at brandonbortner@paulhastings.com. The Company hereby authorizes Colin J. Diamond or Brandon J. Bortner of Paul Hastings LLP to orally modify or withdraw this request for acceleration. Sincerely, SMITHFIELD FOODS, INC. By: /s/ C. Shane Smith Name: C. Shane Smith Title: Chief Executive Officer cc: Colin J. Diamond, Esq. (Paul Hastings LLP) Brandon J. Bortner, Esq. (Paul Hastings LLP)