-----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, NBBGYkjbidRCCfJEAPAUe70Ae88Q1+TYmesFoVetXbOVB+qhKMDx3tEkmkpYfl0e CFIfug65Mo1oA+nmuB8+gw== 0000950123-09-060711.txt : 20100512 0000950123-09-060711.hdr.sgml : 20100512 20091110151240 ACCESSION NUMBER: 0000950123-09-060711 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREAT ATLANTIC & PACIFIC TEA CO INC CENTRAL INDEX KEY: 0000043300 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 131890974 STATE OF INCORPORATION: MD FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2 PARAGON DR CITY: MONTVALE STATE: NJ ZIP: 07645 BUSINESS PHONE: 2015739700 MAIL ADDRESS: STREET 1: 2 PARAGON DRIVE CITY: MONTVALE STATE: NJ ZIP: 07645 CORRESP 1 filename1.htm corresp
[Letterhead of The Great Atlantic & Pacific Tea Company, Inc.]
November 10, 2009
VIA EDGAR AND OVERNIGHT DELIVERY
H. Christopher Owings
Division of Corporate Finance
United States Securities and Exchange Commission
Mail Stop 3561
100 F Street N.E.
Washington, D.C. 20549
  Re:    The Great Atlantic & Pacific Tea Company, Inc.
Preliminary Proxy Statement on Schedule 14A
Filed on September 1, 2009
File No. 001-04141
Dear Mr. Owings:
The Great Atlantic & Pacific Tea Company, Inc. (the “Company”), has filed a preliminary proxy statement, as amended (the “Preliminary Proxy Statement”). In connection with the Company’s response letter to comments given by the staff (the “Staff”) of the Division of Corporate Finance of the United States Securities and Exchange Commission (the “Commission”) set forth in your letter dated September 28, 2009 to Eric Claus, the former Chief Executive Officer of the Company, the Company hereby acknowledges to the Commission and the Staff that:
  •   The Company is responsible for the adequacy and accuracy of the disclosure in its filings;
 
  •   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
  •   The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

H. Christopher Owings
November 10, 2009
Page 2
         
  Very truly yours,
 		  
  The Great Atlantic & Pacific Tea Company, Inc.
 		  
  By:   /s/ Christopher W. McGarry    
    Name:   Christopher W. McGarry   
    Title:   Senior Vice President, General Counsel & Corporate Secretary   
 
cc:   Patrick J. Dooley, Esq.

 

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