-----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, QauF4NZPscXvE9BefKmzgZj4OcpoYG2drAYhD7xILZREo3xy1ZbGe6YeYpA78SBN QoBWCDxjguEgB+k74Ftg2A== 0000950152-09-000930.txt : 20090619 0000950152-09-000930.hdr.sgml : 20090619 20090203154621 ACCESSION NUMBER: 0000950152-09-000930 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LANCASTER COLONY CORP CENTRAL INDEX KEY: 0000057515 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030] IRS NUMBER: 131955943 STATE OF INCORPORATION: OH FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 37 W. BROAD STREET STREET 2: 5TH FLOOR CITY: COLUMBUS STATE: OH ZIP: 43215 BUSINESS PHONE: 6142247141 MAIL ADDRESS: STREET 1: 37 W. BROAD STREET STREET 2: 5TH FLOOR CITY: COLUMBUS STATE: OH ZIP: 43215 CORRESP 1 filename1.htm CORRESP
(LANCASTER COLONY LOGO)
Lancaster Colony Corporation
37 West Broad Street
Columbus, OH 43215-4177
614/224-7141
FAX 614/469-8219
February 3, 2009
VIA EDGAR
     
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010
Attention:
  H. Roger Schwall, Division of Corporation Finance
    Donald F. Delaney, Division of Corporation Finance
 
  Sean Donahue, Division of Corporation Finance
 
  Michael E. Karney, Division of Corporation Finance
         
 
  Re:   Lancaster Colony Corporation
 
      Form 10-K for the Fiscal Year Ended June 30, 2008
 
      Filed August 29, 2008
 
      Definitive Proxy Statement on Schedule 14A
 
      Filed October 15, 2008
 
      Form 10-Q for the Fiscal Quarter Ended September 30, 2008
 
      Filed November 6, 2008
 
      File Number 000-04065
Ladies and Gentlemen:
     Lancaster Colony Corporation, an Ohio corporation (the “Company”), is submitting this letter in response to the comment letter from the staff of the Securities and Exchange Commission (the “Commission”) dated January 30, 2009 (the “Comment Letter”) with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008, filed August 29, 2008, its Definitive Proxy Statement on Schedule 14A for the Company’s 2008 Annual Meeting of Shareholders and its Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2008, filed November 6, 2008.
     The Commission has asked that the Company either respond to the Commission’s comments in the Comment Letter within 10 business days or tell the Commission when the Company will provide a response. The Company is currently reviewing the Comment Letter. The Company is requesting that it be allowed to respond on or before February 27, 2009. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commission’s comments.
     If you have any questions regarding the foregoing, please contact the undersigned at (614) 224-7141.
         
  Very truly yours,


LANCASTER COLONY CORPORATION
 		  
  By:   /s/ Matthew R. Shurte    
    Matthew R. Shurte   
    General Counsel, Secretary   
 

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