0001193125-11-350524.txt : 20120405 0001193125-11-350524.hdr.sgml : 20120405 20111222151844 ACCESSION NUMBER: 0001193125-11-350524 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PUBLIX SUPER MARKETS INC CENTRAL INDEX KEY: 0000081061 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 590324412 STATE OF INCORPORATION: FL FISCAL YEAR END: 1225 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3300 PUBLIX CORPORATE PARKWAY CITY: LAKELAND STATE: FL ZIP: 33811 BUSINESS PHONE: 863-688-1188 MAIL ADDRESS: STREET 1: 3300 PUBLIX CORPORATE PARKWAY CITY: LAKELAND STATE: FL ZIP: 33811 CORRESP 1 filename1.htm Correspondence

December 22, 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 December 16, 2011. After our conference call on December 20, 2011, we have decided to appeal this matter to the Office of the Chief Accountant. We will submit our appeal to the Office of the Chief Accountant with a copy to you.

Sincerely,

 

/s/ David P. Phillips

David P. Phillips
Chief Financial Officer and Treasurer