-----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, V+X/4UIFAwDpOWDCSoM02M0fslSMNatzysUbGcqayKjfFj2toAR8KQ/BVfhoHwY3 l1M5Wd1SCjd2eBVSBLvq3A== 0000950134-06-014561.txt : 20061201 0000950134-06-014561.hdr.sgml : 20061201 20060802161759 ACCESSION NUMBER: 0000950134-06-014561 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060802 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: 0101 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 corresp
 

August 2, 2006
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-3651
       
Attn:
  John Cannarella
 
    
Re:
  Nash Finch Company
 
  Form 10-K for the fiscal year ended December 31, 2005
 
  Form 10-K/A for the fiscal year ended December 31, 2005
 
  Form 10-Q for the fiscal quarter ended March 25, 2006
 
  File No. 0-00785
Dear Mr. Cannarella:
     Confirming our telephone conversation yesterday, Nash Finch Company will provide a response to the comments regarding the above-referenced filings contained in the July 28, 2006 letter from William Choi, Accounting Branch Chief of the Division of Corporation Finance, to Alec Covington, President and CEO of Nash Finch Company, by September 1, 2006.
         
  Very truly yours,
 		  
  /s/ John A. Haveman    
  John A. Haveman   
  Assistant General Counsel   
 

-----END PRIVACY-ENHANCED MESSAGE-----