corresp

-----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, AS+lUi7uvBvrsmqdlGmjwH7Z5JTt+l2+3n5+jjOBwI91nmdIPKp/4/haxFz6P0m2 ShcEoVDwpV6cm02db0M35A== 0000950123-10-064585.txt : 20101014 0000950123-10-064585.hdr.sgml : 20101014 20100709145251 ACCESSION NUMBER: 0000950123-10-064585 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100709 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COCA COLA BOTTLING CO CONSOLIDATED /DE/ CENTRAL INDEX KEY: 0000317540 STANDARD INDUSTRIAL CLASSIFICATION: BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086] IRS NUMBER: 560950585 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4100 COCA COLA PLZ CITY: CHARLOTTE STATE: NC ZIP: 28211 BUSINESS PHONE: 7045514400 MAIL ADDRESS: STREET 1: 4100 COCA COLA PLZ CITY: CHARLOTTE STATE: NC ZIP: 28211 CORRESP 1 filename1.htm corresp


		William J. “Jody” Billiard Vice President, Controller and Chief Accounting Officer

Via EDGAR (Correspondence)

July 9, 2010

Mr. John Reynolds
Assistant Director
Division of Corporation Finance
United States Securities and
Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Re:		Coca-Cola Bottling Co. Consolidated Form 10-K for Fiscal Year Ended January 3, 2010 Filed March 18, 2010 File No. 000-09286

Dear Mr. Reynolds:

This letter is submitted in response to the comments of the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) on the annual report on Form 10-K of Coca-Cola Bottling Co. Consolidated for the year ended January 3, 2010, as set forth in your letter dated July 6, 2010.

Pursuant to my telephone conversation with Erin Wilson on July 7, 2010, we respectfully request an extension of time to respond to the Commission’s comments until August 6, 2010. We are requesting this extension because certain individuals necessary to the preparation of our response will be unavailable due to previously scheduled summer travel plans.

Thank you for your consideration of our request. Please call me at 704-557-4219 if you have any questions or require any additional information.

Very truly yours,

/s/William J. Billiard
William J. Billiard
Vice President, Controller and
Chief Accounting Officer

4115 Coca-Cola Plaza, Charlotte, North Carolina 28211

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