Correspondence

-----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, Ip2ZR3+YF0cwgSPBCGn7GZPPw2F/23rxZuxF3oCTdm55Gz/1MxYmaWhMJS4dXY8F FL2u1CJC7HTuvpIMOaCfOA== 0000950123-10-111157.txt : 20110207 0000950123-10-111157.hdr.sgml : 20110207 20101206161339 ACCESSION NUMBER: 0000950123-10-111157 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NASH FINCH CO CENTRAL INDEX KEY: 0000069671 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-GROCERIES & RELATED PRODUCTS [5140] IRS NUMBER: 410431960 STATE OF INCORPORATION: DE FISCAL YEAR END: 0110 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7600 FRANCE AVE STREET 2: PO BOX 355 CITY: SOUTH MINNEAPOLIS STATE: MN ZIP: 55435-0355 BUSINESS PHONE: 6128320534 FORMER COMPANY: FORMER CONFORMED NAME: NASH CO DATE OF NAME CHANGE: 19710617 CORRESP 1 filename1.htm Correspondence

December 6, 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 extention until December 14, 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

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