CORRESP 1 filename1.htm Correspondence

November 22, 2010
 

         
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-3651
Attention: Lilyanna Peyser
  cc: H. Christopher Owings

         
RE: Nash-Finch Company
Comment letter dated November 15, 2010
Form 10-K for the year ended January 2, 2010 filed March 4, 2010
Definitive Proxy Statement filed April 15, 2010
File No. 000-00785
       

Dear Ms. Peyser:

As discussed this letter confirms an extension until December 7, 2010 to file responses by Nash-Finch Company to the comments raised by the Staff of the Securities and Exchange Commission in its letter to dated November 15, 2010, with respect to the above mentioned filings.

Please contact me at 952-844-1060 to discuss any further questions or comments you might have.

Sincerely,

/s/ Robert B. Dimond

Robert B. Dimond
Executive Vice President and Chief Financial Officer