corresp

-----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, Nl3pFcfSU8dVI9cYQKp442TtXMh1ZEcDJ5XNaaIl69BPNX6O3jxo2qYDT3+PTdkU Ty/bepbHHn3wp3SZ4dJDUQ== 0000950123-10-033300.txt : 20100611 0000950123-10-033300.hdr.sgml : 20100611 20100408185044 ACCESSION NUMBER: 0000950123-10-033300 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20100408 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RH FINANCIAL CORP CENTRAL INDEX KEY: 0001342931 IRS NUMBER: 431790396 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 MARKET STREET CITY: ST LOUIS STATE: MO ZIP: 63101 BUSINESS PHONE: 314-877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET CITY: ST LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bremner Food Group, Inc. CENTRAL INDEX KEY: 0001480448 IRS NUMBER: 431668048 STATE OF INCORPORATION: NV FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ralcorp Frozen Bakery Products, Inc. CENTRAL INDEX KEY: 0001480524 IRS NUMBER: 611337548 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sugar Kake Cookie, Inc. CENTRAL INDEX KEY: 0001480526 IRS NUMBER: 911959957 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ripon Foods, Inc. CENTRAL INDEX KEY: 0001480527 IRS NUMBER: 390571140 STATE OF INCORPORATION: WI FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bun Basket, Inc. CENTRAL INDEX KEY: 0001480528 IRS NUMBER: 382368208 STATE OF INCORPORATION: MI FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Post Foods, LLC CENTRAL INDEX KEY: 0001480529 IRS NUMBER: 431766315 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Parco Foods, L.L.C. CENTRAL INDEX KEY: 0001480586 IRS NUMBER: 364052580 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nutcracker Brands, Inc. CENTRAL INDEX KEY: 0001480587 IRS NUMBER: 581686770 STATE OF INCORPORATION: GA FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Medallion Foods, Inc. CENTRAL INDEX KEY: 0001480588 IRS NUMBER: 710641740 STATE OF INCORPORATION: AR FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lovin Oven, LLC CENTRAL INDEX KEY: 0001480590 IRS NUMBER: 141844882 STATE OF INCORPORATION: CA FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lofthouse Bakery Products, Inc. CENTRAL INDEX KEY: 0001480591 IRS NUMBER: 134273037 STATE OF INCORPORATION: NV FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heritage Wafers, LLC CENTRAL INDEX KEY: 0001480592 IRS NUMBER: 391269190 STATE OF INCORPORATION: WI FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Harvest Manor Farms, LLC CENTRAL INDEX KEY: 0001480593 IRS NUMBER: 363142323 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Flavor House Products, Inc. CENTRAL INDEX KEY: 0001480594 IRS NUMBER: 363142323 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cottage Bakery, Inc. CENTRAL INDEX KEY: 0001480595 IRS NUMBER: 942192936 STATE OF INCORPORATION: CA FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Community Shops, Inc. CENTRAL INDEX KEY: 0001480605 IRS NUMBER: 362053598 STATE OF INCORPORATION: IL FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carriage House Companies, Inc. CENTRAL INDEX KEY: 0001480614 IRS NUMBER: 132875580 STATE OF INCORPORATION: DE FISCAL YEAR END: 0910 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: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bloomfield Bakers, A California Limited Partnership CENTRAL INDEX KEY: 0001480619 IRS NUMBER: 330495944 STATE OF INCORPORATION: CA FISCAL YEAR END: 0910 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10711 BLOOMFIELD ST. CITY: LOS ALAMITOS STATE: CA ZIP: 90720 BUSINESS PHONE: (314)877-7000 MAIL ADDRESS: STREET 1: 800 MARKET STREET STREET 2: SUITE 2900 CITY: ST. LOUIS STATE: MO ZIP: 63101 CORRESP 1 filename1.htm corresp

(RALCORP LETTERHEAD)

April 8, 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. Registration Statement on Form S-4 Filed February 5, 2010 File No. 333-164747

Dear Ms. Parker:

In connection with the exchange offer being made by Ralcorp Holdings, Inc. (the “Company”) pursuant to the prospectus contained in the above-referenced registration statement and related request for acceleration, this letter will confirm the following:

•

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any other person under the federal securities laws of the United States.

If you have any questions or if you require any additional information with respect to these matters, please contact me via telephone at (314) 877-7125 or via facsimile at (314) 877-7748.


	Sincerely,

	Gregory A. Billhartz
	Corporate Vice President, General Counsel and Secretary


cc:		Norman Gholson U.S. Securities and Exchange Commission

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