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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 D3jNtzbZhx5pBs0LRFKOWqnWLtu47Jw3RD04m8s66rvKPNwYqTEcQC6eMsHul89o
 DDux/4kbkJ2ZBuG0Xtwy2Q==

<SEC-DOCUMENT>9999999995-10-002827.txt : 20101001
<SEC-HEADER>9999999995-10-002827.hdr.sgml : 20101001
<ACCEPTANCE-DATETIME>20101001001513
ACCESSION NUMBER:		9999999995-10-002827
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100930
DATE AS OF CHANGE:		20101001
EFFECTIVENESS DATE:		20100930

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tops Holding Corp
		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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168065
		FILM NUMBER:		101100513

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tops Gift Card Company, LLC
		CENTRAL INDEX KEY:			0001495765
		IRS NUMBER:				263346105
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168065-01
		FILM NUMBER:		101100514

	BUSINESS ADDRESS:	
		STREET 1:		6363 MAIN ST.
		CITY:			WILLIAMSVILLE
		STATE:			NY
		ZIP:			14221
		BUSINESS PHONE:		716-848-1371

	MAIL ADDRESS:	
		STREET 1:		C/O DEBORAH E. KALSTEK
		STREET 2:		THE GUARANTY BUILDING, 140 PEARL ST.
		CITY:			BUFFALO
		STATE:			NY
		ZIP:			14202

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tops Markets, LLC
		CENTRAL INDEX KEY:			0001495766
		IRS NUMBER:				161592810
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168065-03
		FILM NUMBER:		101100516

	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 PT, LLC
		CENTRAL INDEX KEY:			0001495767
		IRS NUMBER:				271702050
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-168065-02
		FILM NUMBER:		101100515

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2010-09-30</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:30:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0001483173</cik>
            <entityName>Tops Holding Corp</entityName>
            <fileNumber>333-168065</fileNumber>
        </filer>
        <filer>
            <cik>0001495766</cik>
            <entityName>Tops Markets, LLC</entityName>
            <fileNumber>333-168065-03</fileNumber>
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            <entityName>Tops PT, LLC</entityName>
            <fileNumber>333-168065-02</fileNumber>
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        <filer>
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            <entityName>Tops Gift Card Company, LLC</entityName>
            <fileNumber>333-168065-01</fileNumber>
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