TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 28, 2020 Mark Shamber Chief Financial Officer SpartanNash Co 850 76th Street, S.W. Grand Rapids , Michigan 49518 Re: SpartanNash Co Form 10-K for the Fiscal Year Ended December 28, 2019 Filed February 26, 2020 File No. 0-31127 Dear Mr. Shamber: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services