CORRESP 1 filename1.htm


United Natural Foods, Inc.
313 Iron Horse Way
Providence, RI 02908
April 4, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
 
Re:  
United Natural Foods, Inc. Registration Statement on Form S-3
File No. 333-230570 

Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, United Natural Foods, Inc., a Delaware corporation (the Registrant), hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective by 4:30 p.m. Eastern Time on April 5, 2019, or as soon as thereafter practicable.
We request that we be notified of such effectiveness by a telephone call to Katherine D. Ashley, Esq. of Skadden, Arps, Slate, Meagher & Flom LLP, the Registrants counsel, at (202) 371-7706.
 

 
Very truly yours,
       
 
United Natural Foods, Inc.
       
 
By:
/s/ Jill E. Sutton
 
 
Name:   
Jill E. Sutton
 
 
Title:
Chief Legal Officer, General Counsel and Corporate Secretary
 


cc:  
Skadden, Arps, Slate, Meagher & Flom LLP
Katherine D. Ashley