Preliminary Draft - For Discussion Purposes Only - To Be
Returned To Deloitte & Touche And Not To Be Reproduced In
Any Form Without Their Permission - Draft 6/16/00 - 2-2869
(IAR)

                                                Exhibit 15.1





Fleming Companies, Inc.
6301 Waterford Boulevard
P. O. Box 26647
Oklahoma City, Oklahoma  73126

We   have   made  reviews,  in  accordance  with   standards
established  by  the American Institute of Certified  Public
Accountants,  of  the following unaudited interim  financial
information  of Fleming Companies, Inc. and subsidiaries  as
indicated  in our reports referenced below; because  we  did
not  perform  an  audit, we expressed  no  opinion  on  that
information.

      Period Ended              Review Report
                                    Dated
     -------------              -------------
     April 7, 1999               May 5, 1999
     July 11, 1999               July 29, 1999
     October 2, 1999             October 19, 1999
     April 15, 2000              May 3, 2000

We  are aware that our reports referred to above, which  are
included in your Quarterly Reports on Forms 10-Q and  10-Q/A
for  the  periods mentioned above, are being  used  in  this
registration statement.

We  also are aware that the aforementioned reports, pursuant
to  Rule  436(c) under the Securities Act of 1933,  are  not
considered a part of the registration statement prepared  or
certified by an accountant, or reports prepared or certified
by  an accountant within the meaning of Sections 7 and 11 of
that Act.

DELOITTE & TOUCHE LLP

Oklahoma City, Oklahoma
June 30, 2000