-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NahbGaY075N2BgEytlZXa2Lsu2IYPGvgMwSSM8ifeuA549zy+0oSZjnzwnruj5A6 dqN8fFSHAAnV/YI8ze5+vw== 0000950123-10-032121.txt : 20100525 0000950123-10-032121.hdr.sgml : 20100525 20100405170839 ACCESSION NUMBER: 0000950123-10-032121 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20100405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RALCORP HOLDINGS INC /MO CENTRAL INDEX KEY: 0001029506 STANDARD INDUSTRIAL CLASSIFICATION: GRAIN MILL PRODUCTS [2040] IRS NUMBER: 431766315 STATE OF INCORPORATION: MO FISCAL YEAR END: 1001 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST LOUIS STATE: MO ZIP: 63101 BUSINESS PHONE: 3148777000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST LOUIS STATE: MO ZIP: 63101 FORMER COMPANY: FORMER CONFORMED NAME: NEW RALCORP HOLDINGS INC DATE OF NAME CHANGE: 19961223 CORRESP 1 filename1.htm Correspondence

(HEADER)

April 5, 2010

         
VIA EDGAR        
U.S. Securities and Exchange Commission
100 F Street, NE
       
Washington, D.C. 20549-4628
Attention:   Ann Nguyen Parker
Branch Chief, Division of Corporation Finance
       
  Re:   Ralcorp Holdings, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2009
Filed November 30, 2009
Schedule 14A Filed December 1, 2009
File No. 1-12619

Dear Ms. Parker:

We would like to thank the Staff of the Commission for taking time to discuss the segment reporting disclosures of Ralcorp Holdings, Inc. (the “Company”) during our conference call on March 9, 2010. As discussed with the Staff, beginning with the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010, the Company will report its operations through the following four reportable segments: Branded Cereal Products; Other Cereal Products; Snacks, Sauces & Spreads and Frozen Bakery Products.

In order to effectuate the change in the Company’s segment reporting prior to filing the 10-Q, the Company will file a Current Report on Form 8-K to include recast historical information in the Financial Statements for periods prior to the change (i.e., the fiscal years ended September 30, 2009, 2008 and 2007 and the fiscal quarters ended December 31, 2009 and 2008) and revise and update Management’s Discussion and Analysis of Financial Condition and Results of Operations for the fiscal years ended September 30, 2009, 2008 and 2007 and for the fiscal quarters ended December 31, 2009 and 2008.

It is our understanding that this letter will complete the Staff’s review of the above-referenced filings. Again, we would like to thank the Staff for its assistance with these matters.

 

1


 

U.S. Securities and Exchange Commission
April 5, 2010
Page 2

If you have any questions with respect to these matters, please contact Tom Granneman via telephone at (314) 877-7730 or me via telephone at (314) 877-7125 or either of us via facsimile at (314) 877-7748.

Sincerely,

(SIGNATURE)
Gregory A. Billhartz
Corporate Vice President, General Counsel and Secretary
     
cc:   John Cannarella
Brad Skinner
   
U.S. Securities and Exchange Commission

Thomas G. Granneman
Kevin J. Hunt
David P. Skarie

 

2

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