SEC Comment Letter for LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286) (LFCR) — Apr 7, 2011

LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286)
Date: April 7, 2011 · CIK: 0001005286 · Accession: 0000000000-11-021743

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April 7, 2011

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LIFECORE BIOMEDICAL, INC. \DE\ (LFCR) (CIK 0001005286)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 April 7, 2011 via U.S. mail and facsimile Gregory S. Skinner, CFO Landec Corporation 3603 Haven Avenue Menlo Park, California 94025 RE: Landec Corporation Form 10-K for the Fiscal Year Ended May 30, 2010 Filed August 13, 2010 Forms 10-Q for the Fiscal Quarte rs Ended August 29, 2010 and November 28, 2010 Form 8-K Filed Fe bruary 18, 2011 File No. 0-27446

Dear Mr. Skinner: We have completed our review of your filings and do not have any further comments at this time. Sincerely,

Rufus Decker Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE
Mail Stop 4631

April 7, 2011

via U.S. mail and facsimile

Gregory S. Skinner, CFO Landec Corporation 3603 Haven Avenue Menlo Park, California  94025
 RE: Landec Corporation
  Form 10-K for the Fiscal  Year Ended May 30, 2010
  Filed August 13, 2010
Forms 10-Q for the Fiscal Quarte rs Ended August 29, 2010 and
November 28, 2010
Form 8-K Filed Fe bruary 18, 2011
  File No. 0-27446

Dear Mr. Skinner:
We have completed our review of your  filings and do not have any further
comments at this time.
Sincerely,

Rufus Decker Accounting Branch Chief

SecProbe.io