September 20, 2011
Ms. Jennifer Thompson, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE, MS 3561
Washington, DC 20549
RE: | Publix Super Markets, Inc. |
Form 10-K
Filed February 28, 2011
File No. 000-00981
Dear Ms. Thompson:
This letter is in response to your letter dated September 16, 2011, received on September 19, 2011. We contacted you regarding an extension of the deadline for our response. As agreed, we will respond to your comments, in a letter filed through EDGAR, by October 17, 2011. We are requesting the additional time to respond because all of our associates involved in the financial reporting and disclosure process are also involved in our third quarter financial statement closing process.
Sincerely, |
/s/ John A. Attaway |
John A. Attaway |
Senior Vice President, General Counsel & Secretary |