SEC Comment Letter for PRO-FAC COOPERATIVE INC (CIK 0000202932) — Oct 12, 2005

PRO-FAC COOPERATIVE INC (CIK 0000202932)
Date: Oct. 12, 2005 · CIK: 0000202932 · Accession: 0000000000-05-052173

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AI Filing Summary & Sentiment

Date

October 12, 2005

Author

Branch Chief

Form

UPLOAD

Company

PRO-FAC COOPERATIVE INC (CIK 0000202932)

Letter

October 12, 2005 Mail Stop 3561 Mr. Stephen R. Wright Chief Executive Officer and Chief Financial Officer Pro-Fac Cooperative, Inc. 350 Linden Oaks P.O. Box 30682 Rochester, New York 14603-0682

Re: Pro-Fac Cooperative, Inc. Form 10-K for Fiscal Year Ended June 26, 2004 Filed September 23, 2004 File No. 0-20539

Dear Mr. Wright:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
George F. Ohsiek, Jr.
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

								October 12, 2005

Mail Stop 3561

Mr. Stephen R. Wright
Chief Executive Officer and Chief Financial Officer
Pro-Fac Cooperative, Inc.
350 Linden Oaks
P.O. Box 30682
Rochester, New York  14603-0682

	Re:	Pro-Fac Cooperative, Inc.
		Form 10-K for Fiscal Year Ended June 26, 2004
		Filed September 23, 2004
		File No. 0-20539

Dear Mr. Wright:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								George F. Ohsiek, Jr.
								Branch Chief

</TEXT>
</DOCUMENT>

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