0001104659-16-145904.txt : 20161025 0001104659-16-145904.hdr.sgml : 20161025 20160921161902 ACCESSION NUMBER: 0001104659-16-145904 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WHOLE FOODS MARKET INC CENTRAL INDEX KEY: 0000865436 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 741989366 STATE OF INCORPORATION: TX FISCAL YEAR END: 0928 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: 5124774455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Foods Market Rocky Mountain/Southwest, L.P. CENTRAL INDEX KEY: 0001681352 IRS NUMBER: 742737164 STATE OF INCORPORATION: KS FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM Nebraska, LLC CENTRAL INDEX KEY: 0001681364 IRS NUMBER: 463662981 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM-WO, Inc. CENTRAL INDEX KEY: 0001681376 IRS NUMBER: 841100630 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM IP Investments, Inc. CENTRAL INDEX KEY: 0001681384 IRS NUMBER: 260060459 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Foods Market Group, Inc. CENTRAL INDEX KEY: 0001681416 IRS NUMBER: 521711175 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Foods Market Services, Inc. CENTRAL INDEX KEY: 0001681466 IRS NUMBER: 742730250 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM Hawaii, LLC CENTRAL INDEX KEY: 0001681370 IRS NUMBER: 263153326 STATE OF INCORPORATION: HI FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM Northern Nevada, Inc. CENTRAL INDEX KEY: 0001681383 IRS NUMBER: 202522815 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mrs. Goochs Natural Food Markets, Inc. CENTRAL INDEX KEY: 0001681386 IRS NUMBER: 953096433 STATE OF INCORPORATION: CA FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Foods Market Pacific Northwest, Inc. CENTRAL INDEX KEY: 0001681465 IRS NUMBER: 202020453 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Foods Market California, Inc. CENTRAL INDEX KEY: 0001681365 IRS NUMBER: 742489930 STATE OF INCORPORATION: CA FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Whole Foods Market IP, L.P. CENTRAL INDEX KEY: 0001681363 IRS NUMBER: 742949152 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM Kansas, LLC CENTRAL INDEX KEY: 0001681356 IRS NUMBER: 472916592 STATE OF INCORPORATION: KS FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WFM Southern Nevada, Inc. CENTRAL INDEX KEY: 0001681357 IRS NUMBER: 810616883 STATE OF INCORPORATION: DE FISCAL YEAR END: 0925 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 BUSINESS PHONE: (512) 477-4455 MAIL ADDRESS: STREET 1: 550 BOWIE STREET CITY: AUSTIN STATE: TX ZIP: 78703 CORRESP 1 filename1.htm

 

Whole Foods Market, Inc.

550 Bowie Street

Austin, Texas 78709

 

 

September 21, 2016

 

 

VIA EDGAR

 

 

 

U.S. Securities and Exchange Commission

 

Division of Corporation Finance

 

100 F St. Street, NE

 

Washington, D.C. 20549

 

Attention: Mara L. Ransom

 

Re:                             Whole Foods Market, Inc. (the “Company”)

Registration Statement on Form S-4

Filed on September 9, 2016

File No. 333-213568

 

Dear Ms. Ransom:

 

Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, the Company and each of the Company’s guarantor subsidiaries listed on the signature page hereto (together with the Company, the “Registrants”) hereby request acceleration of effectiveness of their registration statement on Form S-4 (File No. 333-213568) to 4:00 p.m., Eastern Time, on Monday, September 26, 2016 or as soon as practicable thereafter.

 

In connection with this request, the Registrants acknowledge that:

 

(1)  should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

(2)  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

(3)  the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

The Company requests that it be notified of such effectiveness by a telephone call to Justin R. Salon of Morrison & Foerster LLP, counsel to the Registrants, at (202) 887-8785.

 


 

 

 

Sincerely,

 

 

 

 

 

MRS. GOOCH’S NATURAL FOOD MARKETS, INC.

 

 

WFM HAWAII, LLC

 

 

WFM IP INVESTMENTS, INC.

 

 

WFM KANSAS, LLC

 

 

WFM NEBRASKA, LLC

 

 

WFM NORTHERN NEVADA, INC.

 

 

WFM-WO, INC.

 

 

WHOLE FOODS MARKET CALIFORNIA, INC.

 

 

WHOLE FOODS MARKET GROUP, INC.

 

 

WHOLE FOODS MARKET PACIFIC NORTHWEST, INC.

 

 

WHOLE FOODS MARKET ROCKY MOUNTAIN/SOUTHWEST, L.P.

 

 

 

 

 

 

 

By:

/s/ Albert Percival

 

 

Name: Albert Percival

 

 

Title: Secretary

 

 

 

 

 

 

 

 

WFM SOUTHERN NEVADA, INC.

 

 

 

 

 

 

 

By:

/s/ Albert Percival

 

 

Name: Albert Percival

 

 

Title: Assistant Secretary

 

 

 

 

 

 

 

 

WHOLE FOODS MARKET, INC.

 

 

WHOLE FOODS MARKET SERVICES, INC.

 

 

 

 

 

 

 

By:

 /s/ Glenda Flanagan

 

 

Name: Glenda Flanagan

 

 

Title: Executive Vice President and Chief Financial Officer

 

 

 

 

 

 

 

 

WHOLE FOODS MARKET IP, L.P.

 

 

 

 

 

 

 

By:

/s/ Glenda Flanagan

 

 

Name: Glenda Flanagan

 

 

Title: Vice President, Secretary and Treasurer