-----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, O1jayHYaF5NFDokzsVhbgLh4uGVow0rpDjR77nHBlze1Xphyxn1eIEPPg3EGkcwf rhtErXqjDxCtxNoutDWaAQ== 0001104659-10-035757.txt : 20100917 0001104659-10-035757.hdr.sgml : 20100917 20100628124559 ACCESSION NUMBER: 0001104659-10-035757 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100628 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KROGER CO CENTRAL INDEX KEY: 0000056873 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 310345740 STATE OF INCORPORATION: OH FISCAL YEAR END: 0203 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1014 VINE ST CITY: CINCINNATI STATE: OH ZIP: 45201 BUSINESS PHONE: 5137624000 CORRESP 1 filename1.htm

 

.

 

THE KROGER CO.     ·     LAW DEPARTMENT     ·     1014 VINE STREET     ·     CINCINNATI, OHIO  45202-1100

 

PAUL W. HELDMAN

EXECUTIVE VICE PRESIDENT,

SECRETARY AND

GENERAL COUNSEL

 

BRUCE M. GACK

VICE PRESIDENT AND

ASSISTANT GENERAL COUNSEL

TELEFAX NUMBER

513-762-4935

 

WRITER’S DIRECT DIAL NUMBER

513-762-1482

 

LYNNE GELLENBECK

PATRICIA T. ASH

PAUL W. PARMELE

STEPHANIE GEPHARDT

MARTHA CUTRIGHT SARRA

JENNIFER K. GOTHARD

RICK J. LANDRUM

CHRISTINE S. WHEATLEY

JEFFERY L. VANWAY

KELLY L. REBLIN

ERICA S. PONTIUS

HILARY VOLLMER

BEAU C. SEFTON

FRANCES A. TUCKER

NATHAN H. BROWN

 

J. PHILLIPS PUGH, INVESTIGATOR

DOROTHY D. ROBERTS, PARALEGAL

ERIN C. DRISKELL, PARALEGAL

BOBBI J. McFADDEN, PARALEGAL

ERIC B. LUTSON, PARALEGAL

MARGARET E. WAGNER, PARALEGAL

 

June 28, 2010

 

H. Christopher Owings

Assistant Director

Division of Corporation Finance

U. S. Securities and Exchange Commission

Washington, DC  20549

 

RE:

The Kroger Co.

 

File No. 001-00303

 

Dear Mr. Owings:

 

I write on behalf of David B. Dillon, Kroger’s Chairman and Chief Executive Officer, to acknowledge receipt of your comment letter dated June 21, 2010.  We will re-file this week as an exhibit to our Form 10-Q a complete copy of the Five Year Credit Agreement as referenced in comment 7 of your letter and will provide a complete response to your letter no later than July 20, 2010.

 

Should you wish to discuss this in the meantime, please do not hesitate to contact me.

 

 

Sincerely,

 

 

 

/s/ Bruce M. Gack

 

Bruce M. Gack

 

 

 

 

cc:

Robert W. Errett, Esq.

 

Brigitte Lippmann, Esq.

 

David B. Dillon

 

J. Michael Schlotman

 


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