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SEC Comment Letter for Golden Growers Cooperative (GGROU) (CIK 0001489874) (GGROU) — Mar 7, 2011

Golden Growers Cooperative (GGROU) (CIK 0001489874)
Date: March 7, 2011 · CIK: 0001489874 · Accession: 0000000000-11-014115

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Document Type
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File numbers found in text: 000-53957

Date
March 7, 2011
Author
Jamie Kessel
Form
UPLOAD
Company
Golden Growers Cooperative (GGROU) (CIK 0001489874)

Letter

March 7, 2011 Mark Dillon Chief Executive Officer Golden Growers Cooperative 112 Roberts Street North, Suite 111 Fargo, North Dakota 58102 Re: Golden Growers Cooperative Form 8-K Filed March 1, 2011 File No. 000-53957

Dear Mr. Dillon: We have completed our review of your fili ngs and do not have any further comments at this time. S i n c e r e l y , / s / J a m i e K e s s e l J a m i e K e s s e l S t a f f A c c o u n t a n t Office of Beverages, Apparel and H e a l t h C a r e S e r v i c e s

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March 7, 2011

Mark Dillon Chief Executive Officer Golden Growers Cooperative 112 Roberts Street North, Suite 111 Fargo, North Dakota 58102
 Re: Golden Growers Cooperative
 Form 8-K
Filed March 1, 2011
 File No.  000-53957

Dear Mr. Dillon:
We have completed our review of your fili ngs and do not have any further comments at
this time.          S i n c e r e l y ,           / s /  J a m i e  K e s s e l           J a m i e  K e s s e l          S t a f f  A c c o u n t a n t          Office of Beverages, Apparel and          H e a l t h  C a r e  S e r v i c e s