-----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, QDN9GWu2q2SgjuG3VuYt/CWcplyRzDTj4rW/B7ESHMLeK8XhebxIU0ZKSKKPB+k3 r3SqZLcPxxpPjmv0S+pZEA== 0001193125-09-001604.txt : 20090406 0001193125-09-001604.hdr.sgml : 20090406 20090106124833 ACCESSION NUMBER: 0001193125-09-001604 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONAGRA FOODS INC /DE/ CENTRAL INDEX KEY: 0000023217 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 470248710 STATE OF INCORPORATION: DE FISCAL YEAR END: 0508 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CONAGRA DR CITY: OMAHA STATE: NE ZIP: 68102 BUSINESS PHONE: 4025954000 MAIL ADDRESS: STREET 1: ONE CONAGRA DRIVE CITY: OMAHA STATE: NE ZIP: 68102 FORMER COMPANY: FORMER CONFORMED NAME: CONAGRA INC /DE/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: NEBRASKA CONSOLIDATED MILLS CO DATE OF NAME CHANGE: 19721201 CORRESP 1 filename1.htm Correspondence

ConAgra Foods, Inc.

One ConAgra Drive

Omaha, NE 68102

January 6, 2009

VIA EDGAR

Mark A. Wojciechowski

Staff Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.W., Mail Stop 7010

Washington, D.C. 20549-7010

 

  RE: ConAgra Foods, Inc.
       Form 10-K for the Fiscal Year ended May 25, 2008 (the “Form 10-K”)
       Filed July 23, 2008
       Response letter dated November 21, 2008
       File No. 1-07275

Dear Mr. Wojciechowski:

We acknowledge receipt of the Staff’s comment letter dated December 17, 2008 on the above referenced Form 10-K and in response to our letter dated November 21, 2008. Pursuant to your conversation with Lyn Rhoten, we are requesting an extension of time for ConAgra Foods, Inc. (“ConAgra Foods”) to respond to the comment letter until January 16, 2009. Due to what appears to have been a technical problem that neither ConAgra Foods nor the Staff was aware of, the Company did not receive the Staff’s comment letter dated December 17, 2008 until January 5, 2009.

Please contact me at 402-595-4583 with questions or comments on this response letter.

 

Very truly yours,

/s/ Colleen Batcheler

Colleen Batcheler

Senior Vice President, General Counsel and Corporate Secretary

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