0001193125-11-223541.txt : 20111202 0001193125-11-223541.hdr.sgml : 20111202 20110815205801 ACCESSION NUMBER: 0001193125-11-223541 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110815 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STATER BROS HOLDINGS INC CENTRAL INDEX KEY: 0000882829 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 330350671 STATE OF INCORPORATION: DE FISCAL YEAR END: 0926 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 301 S. TIPPECANOE AVE. CITY: SAN BERNARDINO STATE: CA ZIP: 92408 BUSINESS PHONE: 9097335000 MAIL ADDRESS: STREET 1: P.O. BOX 150 CITY: SAN BERNARDINO STATE: CA ZIP: 92402 CORRESP 1 filename1.htm Acceleration Request

Stater Bros. Holdings Inc.

301 S. Tippecanoe Avenue

San Bernardino, California 92408

August 15, 2011

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn.:  Charles Lee

 

  Re: Stater Bros. Holdings Inc.
     Registration Statement on Form S-4 (File No. 333-175140)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Stater Bros. Holdings Inc., a Delaware corporation (the “Company”), on behalf of itself and the other co-registrants listed on the above referenced Registration Statement on Form S-4 (the “Registration Statement”), hereby respectfully requests that the effective time of the Registration Statement be accelerated to 9:00 a.m., Eastern Time, on August 18, 2011 or as soon thereafter as practicable.

The Company hereby acknowledges that:

 

  •  

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

 

  •  

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

 

  •  

the Company 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.

[Signature page follows]

Very truly yours,
Stater Bros. Holdings Inc.
By:  

/s/ Phillip J. Smith

  Phillip J. Smith
  Chief Financial Officer

 

cc:     Linda Curtis, Gibson, Dunn & Crutcher LLP

[Acceleration Request Letter]