June 26, 2012

Mr. Robert Babula

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Dear Mr. Babula,

This letter will confirm that Safeway has received the Staff's comment letter dated June 19, 2012 and that Safeway will provide a written response to that letter by July 18, 2012.

Sincerely,

/s/ Dennis Dunne

Dennis Dunne

Vice President, Corporate Accounting