December 29, 2005


Mr. William Choi, Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE, MS 3561
Washington, DC 20549-7010


RE:     Publix Super Markets, Inc.
        Form 10-K for the fiscal year ended December 25, 2004, filed March 10,
        2005
        Forms 10-Q for the fiscal quarters ended March 26, 2005, June 25, 2005
           and September 24, 2005, filed May 5, 2005, August 4, 2005 and
           November 3, 2005
        File No. 0-00981

Dear Mr. Choi:

This letter is in response to your letter dated  December 27, 2005. We contacted
Regina Balderas,  Staff  Accountant,  regarding an extension of the deadline for
our  response.  She  indicated  we should  inform you of the date we expected to
complete our response in a letter filed through  EDGAR.  We will respond to your
comments by January 24, 2006. We are requesting  the additional  time to respond
because  several of our  associates  involved  in the  financial  reporting  and
disclosure process are on vacation until January 3, 2006.


Sincerely,


/s/  David P.  Phillips
-------------------------------------
David P. Phillips
Chief Financial Officer and Treasurer