0001193125-14-002901.txt : 20140220 0001193125-14-002901.hdr.sgml : 20140220 20140106161536 ACCESSION NUMBER: 0001193125-14-002901 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20140106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tops Holding LLC CENTRAL INDEX KEY: 0001483173 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 261252536 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TOPS MARKETS LLC STREET 2: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240-1027 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: C/O MORGAN STANLEY CAPITAL PARTNERS STREET 2: 1585 BROADWAY, FLOOR 39 CITY: NEW YORK STATE: NY ZIP: 10036 FORMER COMPANY: FORMER CONFORMED NAME: Tops Holding Corp DATE OF NAME CHANGE: 20100203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tops Markets, LLC CENTRAL INDEX KEY: 0001495766 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 161592810 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN ST. CITY: WILLIAMSVILLE STATE: NY ZIP: 14221 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: P.O. BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOPS HOLDING II CORP CENTRAL INDEX KEY: 0001584701 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 462733709 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN STREET CITY: WILLIAMSVILLE STATE: NY ZIP: 14221 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: PO BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOPS MARKETS II CORP CENTRAL INDEX KEY: 0001584702 IRS NUMBER: 462733709 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6363 MAIN STREET CITY: WILLIAMSVILLE STATE: NY ZIP: 14221 BUSINESS PHONE: 716-635-5000 MAIL ADDRESS: STREET 1: PO BOX 1027 CITY: BUFFALO STATE: NY ZIP: 14240 CORRESP 1 filename1.htm CORRESP

 

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mbenjamin@shearman.com

212.848.7658 (Direct)

646.848.7658 (Fax)

      January 6, 2014   

Via Email and EDGAR Correspondence Filing

Ms. Mara L. Ransom, Assistant Director

Ms. Liz Walsh, Staff Attorney

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

Tops Holding II Corporation

Tops Holding LLC

Tops Markets, LLC

Tops Markets II Corporation

Registration Statement on Form S-4

(File No. 333-191029)

Responses to Supplemental SEC Comments to Form S-4/A

Dear Ms. Ransom:

On behalf of Tops MBO Corporation (the “Company”), in response to certain oral comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) delivered supplementally to the Company, relating to Amendment No. 3 to the registration statement on Form S-4/A (File No. 333-191029) (the “Registration Statement”) of Tops Holding II Corporation, Tops Holding LLC, Tops Markets, LLC and Tops Markets II Corporation (collectively, the “Issuers” or “we”) filed on December 20, 2013, we are filing herewith Amendment No. 4 to the Registration Statement. We have revised Amendment No. 4 to the Registration Statement in accordance with such oral comments of the Staff.

*    *    *

ABU DHABI    |    BEIJING    |    BRUSSELS    |    FRANKFURT    |    HONG KONG    |    LONDON    |    MILAN    |    NEW YORK    |    PALO ALTO

PARIS    |    ROME    |    SAN FRANCISCO    |    SÃO PAULO    |    SHANGHAI    |    SINGAPORE    |    TOKYO    |    TORONTO     |    WASHINGTON, DC

SHEARMAN & STERLING LLP IS A LIMITED LIABILITY PARTNERSHIP ORGANIZED IN THE UNITED STATES UNDER THE LAWS OF THE STATE OF DELAWARE, WHICH LAWS LIMIT THE PERSONAL LIABILITY OF PARTNERS.

Ms. Mara L. Ransom    January 6, 2014
Page 2   

 

If you have any questions concerning the matters referred to in this letter, please call the undersigned at (212) 848-7658.

Very truly yours,

/s/ Michael W. Benjamin

Michael W. Benjamin

 

cc: Jason Niethamer

Jennifer Thompson

Liz Walsh

(U.S. Securities and Exchange Commission)

William R. Mills, Senior Vice President, Chief Financial Officer

Lynne A. Burgess, Senior Vice President, General Counsel & Secretary

 

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