SEABOARD
                      CORPORATION


July 3, 2013


Daniel L. Gordon
Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC  20549


RE:  Seaboard Corporation
     Form 10-K for the year ended December 31, 2012
     Filed February 27, 2013
     File No. 1-03390


Dear Mr. Gordon:

We  are  writing in response to your letter dated June 26,  2013,
with  respect  to the above-referenced report filed  by  Seaboard
Corporation   ("Seaboard"  or  the  "Company").    Our   numbered
responses to your comments correspond to the numbered comments in
your letter.

In responding to your comments, we acknowledge that:

     -    the   Company   is   responsible  for  the adequacy and
          accuracy  of  the  disclosure  in  our  filing with the
          Commission;

     -    staff  comments  or changes to disclosure in our filing
          made in response to staff comments do not foreclose the
          Commission from  taking any  action with respect to the
          filing; and

     -    the  Company may not assert staff comments as a defense
          in  any  proceeding  initiated by the Commission or any
          person under  the federal securities laws of the United
          States.



                 COMMENTS AND OUR RESPONSES

Form 10-K

Contractual Obligations and Off-Balance Sheet Arrangements, page 16

Comment 1: In   future   filings,  please  revise  your   tabular
           presentation  of  contractual obligations  to  include
           your  interest commitments under your interest-bearing
           debt  in this table, or provide textual discussion  of
           this  obligation below the table.  If  you  provide  a
           textual  discussion,  the discussion  should  quantify
           the  interest  payments using  the  same  time  frames
           stipulated  in the table.  Regardless of  whether  you
           decide  to include interest payments in the  table  or
           in  textual  discussion below the  table,  you  should
           provide  appropriate disclosure with respect  to  your
           assumptions  of your estimated variable rate  interest
           payments.

Response:  In future  filings, we will include the information as
           requested.


Consolidated Statements of Comprehensive Income, page 28

Comment 2: We note that you have included dividends declared per
           common  share  on  the  face  of  your   Consolidated
           Statements of Comprehensive Income.  Tell us how your
           disclosure   complies   with   the  guidance  in FASB
           ASC 260-10-45-5.

Response:  In future  filings, we will delete dividends declared
           per common  share  from  the face of our Consolidated
           Statements  of  Comprehensive  Income and continue to
           include this information in the Notes to Consolidated
           Financial Statements.

In  summary, we have carefully considered the comments and views
expressed  in your letter and believe your comments will improve
our future  financial  reporting. We believe our responses fully
respond  to  the  comments  provided, and we do not believe that
these  inquires  or  responses  indicate  the  existence  of any
deficiencies in financial reporting controls  or procedures.  If
you  have  any  questions  or  require  any further information,
please call me at (913) 676-8833 or John Virgo at (913) 676-8936.

Very truly yours,

SEABOARD CORPORATION


/s/ Robert L. Steer

Robert L. Steer
Executive Vice President and Chief
Financial Officer