SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720         April 29, 2009  Ronald D. Croatti President and Chief Executive Officer Unifirst Corporation 68 Jonspin Road Wilmington, MA 01887 Facsimile: (978) 657-5663
 Re: Unifirst Corporation
  Form 10-K for Fiscal Year Ended August 30, 2008
  Filed November 13, 2008   File No. 000-08504
Dear Mr. Croatti:

We have reviewed your response letter dated April 27, 2009 and have the
following comments.  Please address the following comment in future filings.  If you disagree, we will consider your explanation as to why our comment is inapplicable or a future revision is unnecessary.  Please be as detailed as necessary in your explanation.
We welcome any questions you may have about our comments or on a ny other aspect of
our review.  Feel free to call us at the tele phone numbers listed at th e end of th is letter.

Definitive Proxy Statement Incorporated by Reference Into Part III

Compensation Discussion and Analysis

1. We have reviewed your response to comm ent one in our letter dated April 13,
2009.  We do not agree that you would be entitled to omit disclosure of material
earnings per share and revenue targets in  connection with cash incentive bonuses
for your most recent fiscal year based on competitive harm in accordance with Instruction 4 to Regulation S-K Item 402( b).  We especially note that such
disclosure, if material, would come seve ral months after the period for which the
target covered.  The targets are only for the most recently completed fiscal year
and are directly comparable to the histor ical results for that year.  Therefore,
disclosure of your targeted earnings per share in December af ter disclosure has
been made for your actual earnings per share for the year and the amounts of any
cash incentive bonus payouts to your named executive officers should not provide competitors with any greater advantage in deciphering the company’s long term competitive strategy.  We also note th at the insight into the company’s

Mr. Ronald D. Croatti
Unifirst Corporation
April 29, 2009
Page 2

understanding of the size of its future revenues that the targets would provide
your competitors is arguably required disclosure under Management’s Discussion
and Analysis of Financial Condition.  See SEC Release 33-6835 (May 18, 1989)
(discussion of required prospective, trend information).   In future filings, please
disclose these targets to the extent th ey become material elements of your
executive compensation policies or decisions.

*    *    *    *
 Please respond to these comments through correspondence ov er EDGAR within
10 business days or tell us when you will provid e us with a response.  Please furnish a
letter that keys your respons es to our comments and provide s any requested information.
Detailed letters greatly faci litate our review.  Please understand that we may have
additional comments after reviewin g your responses to our comments.

Please contact John Harrington, Staff Attorn ey, at (202) 551-3576, or me, at (202)
551-3810, with any other questions.         S i n c e r e l y ,            / s /  L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r