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SEC Comment Letter 0000000000-24-006808 to LIFECORE BIOMEDICAL, INC. \DE\ (LFCR)

LIFECORE BIOMEDICAL, INC. \DE\
Date: June 13, 2024 · CIK: 0001005286 · Accession: 0000000000-24-006808

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File numbers found in text: 000-27446

Date
June 13, 2024
Author
John Morberg
Form
UPLOAD
Company
LIFECORE BIOMEDICAL, INC. \DE\

Letter

United States securities and exchange commission logo June 13, 2024 John Morberg Executive Vice President, Chief Financial Officer, and Secretary LIFECORE BIOMEDICAL, INC. 3515 Lyman Boulevard Chaska, Minnesota 55318 Re:LIFECORE BIOMEDICAL, INC. Form 10-K for the Fiscal Year Ended May 28, 2023 Filed March 20, 2024 File No. 000-27446 Dear John Morberg: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
June 13, 2024
John Morberg
Executive Vice President, Chief Financial Officer, and Secretary
LIFECORE BIOMEDICAL, INC.
3515 Lyman Boulevard
Chaska, Minnesota 55318
Re:LIFECORE BIOMEDICAL, INC.
Form 10-K for the Fiscal Year Ended May 28, 2023
Filed March 20, 2024
File No. 000-27446
Dear John Morberg:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing