-----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, ShQLMfHFCnt+y5mQgB2f9ytwnpdWDABQdGN6n/XacMZDxImpVXAgrkbNP9mA/Xy4 ursMKQSOepNPNfp+29K+6g== 0001104659-06-015410.txt : 20061013 0001104659-06-015410.hdr.sgml : 20061013 20060309172135 ACCESSION NUMBER: 0001104659-06-015410 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RITE AID CORP CENTRAL INDEX KEY: 0000084129 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DRUG STORES AND PROPRIETARY STORES [5912] IRS NUMBER: 231614034 STATE OF INCORPORATION: DE FISCAL YEAR END: 0304 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 30 HUNTER LANE CITY: CAMP HILL OWN STATE: PA ZIP: 17011 BUSINESS PHONE: 7177612633 MAIL ADDRESS: STREET 1: PO BOX 3165 CITY: HARRISBURG STATE: PA ZIP: 17105 FORMER COMPANY: FORMER CONFORMED NAME: RACK RITE DISTRIBUTORS DATE OF NAME CHANGE: 19680510 FORMER COMPANY: FORMER CONFORMED NAME: LEHRMAN LOUIS & CO DATE OF NAME CHANGE: 19680510 CORRESP 1 filename1.htm

 

RITE AID CORPORATION

30 Hunter Lane

Camp Hill, PA 17011

 

March 8, 2006

 

SENT VIA EDGAR AND FACSIMILE (202) 772-9217

 

Mr. Mark Brunhofer

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

 

Re:

Rite Aid Corporation

 

Form 10-K for Fiscal Year Ended February 26, 2005

 

File No. 1-058742

 

 

 

SEC Comment Letter dated February 7, 2006

 

 

 

Rite Aid Corporation

 

Response letter filed February 21, 2006

 

Dear Mr. Bruhnhofer:

 

We are responding to your additional questions we discussed in our telephone conversation on March 7, 2006.

 

A/R Securitization – SFAS 140 paragraph 10 (a) - servicing assets and liabilities

 

As outlined in the transaction documents, the company has agreed to take on servicing responsibilities for the commercial paper conduit. We believe that there is no asset or liability to record since the benefits of servicing are just adequate to compensate us as servicer for our servicing responsibilities.

 

Missing Acknowledgement

 

We acknowledge that:

 

•  the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 

•  staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and,

 

•  the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

If you have additional questions, please call me directly at (717) 731-6540.

 

/s/ Kevin Twomey

 

Kevin Twomey

Executive Vice President and Chief Financial Officer

 

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