May 24, 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 has received the Staffs comment letter dated May 20, 2011 and that Safeway will provide a written response to that letter by June 17, 2011.
Sincerely,
/s/ Dennis Dunne
Dennis Dunne
Vice President, Corporate Accounting