<SEC-DOCUMENT>0001209191-14-073609-index.html : 20141208
<SEC-HEADER>0001209191-14-073609.hdr.sgml : 20141208
<ACCEPTANCE-DATETIME>20141208152151
ACCESSION NUMBER:		0001209191-14-073609
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141205
FILED AS OF DATE:		20141208
DATE AS OF CHANGE:		20141208

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45201
		BUSINESS PHONE:		5137624000

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ellis Michael L
		CENTRAL INDEX KEY:			0001303126

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00303
		FILM NUMBER:		141272332

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		513-762-4437

	MAIL ADDRESS:	
		STREET 1:		1014 VINE STREET
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<DESCRIPTION>FORM 4 SUBMISSION
<TEXT>
Document 1 - file: doc4.html

Document 1 - RAW XML: doc4.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.4_548620
<SEQUENCE>2
<FILENAME>poa.txt
<DESCRIPTION>POA DOCUMENT
<TEXT>
Document 2 - file: poa.txt

</DOCUMENT>
</SEC-DOCUMENT>