UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	September 30, 2010 5:30 P.M.

Form:	S-4
CIK: 0001483173 Company Name: Tops Holding Corp File Number: 333-168065
CIK: 0001495766 Company Name: Tops Markets, LLC File Number: 333-168065-03
CIK: 0001495767 Company Name: Tops PT, LLC File Number: 333-168065-02
CIK: 0001495765 Company Name: Tops Gift Card Company, LLC File Number: 333-168065-01