-----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,
 GtYFzgm0jNFO5EbGisokmt5B4NYOpRIks1OoHoslzYpumdLTdEDT4TQl7MBYX3Zr
 MbfEhchS+MlXV/OaW06frg==

<SEC-DOCUMENT>0000000000-07-037820.txt : 20070918
<SEC-HEADER>0000000000-07-037820.hdr.sgml : 20070918
<ACCEPTANCE-DATETIME>20070802155033
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-037820
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070802

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN CRYSTAL SUGAR CO /MN/
		CENTRAL INDEX KEY:			0000004828
		STANDARD INDUSTRIAL CLASSIFICATION:	SUGAR & CONFECTIONERY PRODUCTS [2060]
		IRS NUMBER:				840004720
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		101 N 3RD ST
		CITY:			MOORHEAD
		STATE:			MN
		ZIP:			56560
		BUSINESS PHONE:		6122028110

	MAIL ADDRESS:	
		STREET 1:		101 NORTH THIRD STREET
		CITY:			MOORHEAD
		STATE:			MN
		ZIP:			56560
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>amcrystalsugar2cmntltr6807.pdf
<DESCRIPTION>(2006 10-K 2ND CMNT LTR 6-8-07)(WOJCIECHOWSKI/DAVIS)
<TEXT>
<PDF>
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end
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</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----