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CORRESP
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corresp

TreeHouse Foods, Inc.

c/o Dean Foods Company

2515 McKinney Avenue, Suite 1200

Dallas, Texas 75201

June 10, 2005

VIA FACSIMILE (202-772-9368) AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

         Re:
    TreeHouse Foods, Inc.

Form 10 Registration Statement

File No. 001-32504

Request for Acceleration

      Ladies and Gentlemen:

      We understand that, in accordance with Section 12(d) of the Securities Exchange Act of 1934,
as amended (the “Act”), and Rule 12d1-3 promulgated thereunder, the Securities and Exchange
Commission (the “Commission”) has received certification from the New York Stock Exchange (the
“Exchange”) that the common stock of TreeHouse Foods, Inc. (the “Registrant”) has been approved for
listing on the Exchange. Therefore, in contemplation of the listing of the Registrant’s common
stock on the Exchange and pursuant to Rule 12d1-2 promulgated under the Act, the Registrant hereby
requests acceleration of the effective date of its Registration Statement on Form 10 (File
No.001-32504), as amended (the “Registration Statement”), so that it may become effective at 8:00
a.m. on June 14, 2005, or as soon thereafter as practicable.

      The Registrant hereby acknowledges that:

    (i)
    should the Commission or the staff, acting pursuant to delegated authority,
accelerate the effectiveness of the Registration Statement, it does not foreclose the
Commission from taking any action with respect to the Registration Statement;

    (ii)
    the action of the Commission or the staff, acting pursuant to delegated
authority, in accelerating the effectiveness of the Registration Statement, does not
relieve the Registrant from its full responsibility for the adequacy and accuracy of
the disclosure in the Registration Statement; and

    (iii)
    the Registrant may not assert the action of the Commission or the staff,
acting pursuant to delegated authority, in accelerating the effectiveness of the
Registration Statement as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.

    Very truly yours,

TREEHOUSE FOODS, INC.

    By:
    /s/ Lisa N. Tyson

    Name:
    Lisa N. Tyson

    Title:
    Vice President and Secretary