-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VAaaOcEFt9VkoTK24aEgqaMp1cYGKH3OkzYP2KAVrbfdGOxaUGcbtQZFDA24wgAV hFJ3SzzicNatEI5zHn3omg== 0000088948-09-000017.txt : 20090824 0000088948-09-000017.hdr.sgml : 20090824 20090708110712 ACCESSION NUMBER: 0000088948-09-000017 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090708 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SENECA FOODS CORP /NY/ CENTRAL INDEX KEY: 0000088948 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033] IRS NUMBER: 160733425 STATE OF INCORPORATION: NY FISCAL YEAR END: 0629 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3736 SOUTH MAIN STREET CITY: MARION STATE: NY ZIP: 14505 BUSINESS PHONE: 315 926 8100 MAIL ADDRESS: STREET 1: 3736 SOUTH MAIN STREET CITY: MARION STATE: NY ZIP: 14505 FORMER COMPANY: FORMER CONFORMED NAME: PIERCE S S COMPANY INC DATE OF NAME CHANGE: 19861210 FORMER COMPANY: FORMER CONFORMED NAME: SENECA FOODS CORP DATE OF NAME CHANGE: 19780425 FORMER COMPANY: FORMER CONFORMED NAME: SENECA GRAPE JUICE CORP DATE OF NAME CHANGE: 19710419 CORRESP 1 filename1.htm secs3effectivreq070809.htm
 
 
[Seneca Foods Logo]
Seneca Foods Corporation
July 8, 2009


VIA EDGAR and
FACSIMILE: 703-813-6982

Attention:  Sean Donahue
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


Re:           Seneca Foods Corporation
Registration Statement on Form S-3, as amended
Commission File No. 333-160358

Ladies and Gentlemen:

Seneca Foods Corporation (the “Company”) hereby requests that the above referenced registration statement be declared effective at 5:00 p.m. on Wednesday, July 8, 2009, or as soon thereafter as is reasonably practicable.

The Company acknowledges that (i) should the Securities Exchange Commission (the “Commission”) or the Commission’s staff (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 such filing; (ii) 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 filing; and (iii) the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

Seneca Foods Corporation


By: /s/Kraig H. Kayser  
  
Kraig H. Kayser
President and Chief Executive Officer

 
 
3736 South Main Street
Marion, New York 14505
 
315 926 8100
315 926 8300 FAX
www.senecafoods.com
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