October 30, 2008

BY FAX AND EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-3591

Attn: Milwood Hobbs

Staff Accountant

Mail Stop 3561

RE: Safeway Inc.

Form 10-K for the Fiscal Year Ended December 29, 2007

Form 10-Q for Fiscal Quarters Ended March 22, 2008, June 14, 2008 and September 6, 2008

File No. 1-00041

Dear Mr. Hobbs:

This will confirm your conversation today with David F. Bond that Safeway Inc will respond to the SEC’s comment letter dated October 21, 2008 addressed to Steven A. Burd by November 18, 2008.

Very truly yours,

/s/ Laura A. Donald

Laura A. Donald

Senior Corporate Counsel

Safeway Inc.