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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