April 8, 2011
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 our conversation today where I indicated that Safeway Inc. is in receipt of the Staffs comment letter dated April 7, 2011 and that Safeway will provide a written response to that letter by May 4, 2011.
Sincerely, |
/s/ Dennis Dunne |
Dennis Dunne |
Vice President, Corporate Accounting |