SEC Comment Letter for LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286) (LFCR) — Apr 21, 2009
LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286)
Date: April 21, 2009 · CIK: 0001005286 · Accession: 0000000000-09-020876
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL April 21, 2009 Gregory S. Skinner Chief Financial Officer Landec Corporation 3603 Haven Avenue Menlo Park, California 94025 RE: Landec Corporation Form 10-K for Fiscal Ye ar Ended May 25, 2008 Forms 10-Q for Fiscal Quarters Ende d August 31, 2008, November 30, 2008 and March 1, 2009 File No. 0-27446
Dear Mr. Skinner:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regardi ng our review of legal or disclosure matters in your filings, pleas e direct them to Dietrich King, Attorney, at (202) 551-3338 or, in his absence, Brigitte Lippmann, Attorn ey, at (202) 551-3713. Please contact Ernest Greene, Staff Accountant, at (202) 551-3733 or, in his absence, Jeanne Baker, Assistant Chief Accountant, at (202) 551-3691 if you have questions regarding our review of the financial statements and related matters. Sincerely, R u f u s D e c k e r Accounting Branch Chief
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
April 21, 2009
Gregory S. Skinner Chief Financial Officer Landec Corporation 3603 Haven Avenue Menlo Park, California 94025
RE: Landec Corporation
Form 10-K for Fiscal Ye ar Ended May 25, 2008
Forms 10-Q for Fiscal Quarters Ende d August 31, 2008, November 30,
2008 and March 1, 2009 File No. 0-27446
Dear Mr. Skinner:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, pleas e direct them to Dietrich King, Attorney, at (202) 551-3338
or, in his absence, Brigitte Lippmann, Attorn ey, at (202) 551-3713. Please contact Ernest
Greene, Staff Accountant, at (202) 551-3733 or, in his absence, Jeanne Baker, Assistant
Chief Accountant, at (202) 551-3691 if you have questions regarding our review of the
financial statements and related matters. Sincerely, R u f u s D e c k e r
Accounting Branch Chief