0000000000-22-003318.txt : 20220525 0000000000-22-003318.hdr.sgml : 20220525 20220328103004 ACCESSION NUMBER: 0000000000-22-003318 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220328 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: VILLAGE SUPER MARKET INC CENTRAL INDEX KEY: 0000103595 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 221576170 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 733 MOUNTAIN AVE CITY: SPRINGFIELD STATE: NJ ZIP: 07081 BUSINESS PHONE: 2014672200 MAIL ADDRESS: STREET 1: 733 MOUNTAIN AVE CITY: SPRINGFIELD STATE: NJ ZIP: 07081 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 28, 2022 John Van Orden Chief Financial Officer Village Super Market Inc 733 Mountain Avenue Springfield NJ 07081 Re: Village Super Market Inc Form 10-K for the Fiscal Year Ended July 31, 2021 Filed October 14, 2021 File No. 001-33360 Dear Mr. Van Orden: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended July 31, 2021 Management's Discussion and Analysis of Financial Condition and Results of Operations Non-GAAP Measures, page 11 1. Please tell us and revise to disclose a substantive reason, specific to you why investors would find each of your non-GAAP measures useful. In addition, tell us why you believe adjusted net income and adjusted operating and administrative expense present more accurate year-over-year comparisons of your net income and operating and administrative expense from those calculated and presented in accordance with GAAP. Refer to Item 10(e)(1)(i)(C) of Regulation S-K. John Van Orden Village Super Market Inc March 28, 2022 Page 2 Notes to Consolidated Financial Statements Note 1 - Summary of Significant Accounting Policies Net income per share, page 31 2. Please tell us why the sum of "net income allocated, basic" for class A and B differs from net income on your consolidated statements of operations. Please also tell us why "weighted average shares outstanding, basic" and "weighted average shares outstanding, diluted" for class A differ from that that would be expected based on beginning and ending number of shares outstanding on your consolidated statements of shareholders' equity. In your response, consider whether providing us your computations would aid our understanding. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Patrick Kuhn at (202) 551-3308 or Lyn Shenk at (202) 551-3380 with any questions. FirstName LastNameJohn Van Orden Sincerely, Comapany NameVillage Super Market Inc Division of Corporation Finance March 28, 2022 Page 2 Office of Trade & Services FirstName LastName