EXHIBIT 4.7(h)

March 31, 2004

Smithfield Foods, Inc.

To the Obligors party to the

Credit Agreement referred to

below

Ladies and Gentlemen:

We refer (i) to the Multi-Year Credit Agreement dated as of December 6, 2001 (the “Credit Agreement”) between Smithfield Foods, Inc. (the “Borrower”), the Subsidiary Guarantors party thereto, the lenders party thereto and JPMorgan Chase Bank, as administrative agent and (ii) the Consent dated as of October 31, 2003 (the “Consent”) pursuant to which such lenders consented to the sale by the Borrower of all the issued and outstanding shares of Smithfield Canada Limited and 2004171 Ontario Inc. to Maple Leaf Foods, Inc.

The Administrative Agent has been granted authority by the Required Lenders (as defined in the Credit Agreement) to execute and deliver this letter. This letter constitutes the agreement of the Required Lenders and the Administrative Agent with the Borrower and the Subsidiary Guarantors party to the Credit Agreement that the date by which the sale to Maple Leaf Foods, Inc., is to be finalized and all related cash consideration is to be received be extended from April 1, 2004 to April 30, 2004. Except as herein provided the Credit Agreement shall remain unchanged and in full force and effect.

Very truly yours,
JPMORGAN CHASE BANK,   as Administrative Agent
By:	/s/    B.B. WUTHRICH
Name: Title:	B. B. Wuthrich Vice President

Accepted and agreed to

as of the date first

written above by:

SMITHFIELD FOODS, INC.

By:	/s/    Orville Lunking
Name:	Orville Lunking
Title:	Treasurer

SUBSIDIARY GUARANTORS

CODDLE ROASTED MEATS, INC. GWALTNEY OF SMITHFIELD, LTD. HANCOCK’S OLD FASHIONED     COUNTRY HAM, INC.	THE OHIO FEED LOT, INC. SHOWCASE FOODS, INC. KRAKUS FOODS INTERNATIONAL,     INC.
IOWA QUALITY MEATS, LTD. JOHN MORRELL & CO. LYKES MEAT GROUP, INC. MOYER PACKING COMPANY MURCO FOODS, INC.	By: /s/    Michael Cole                                          Name: Michael Cole Title: Vice President
NORTH SIDE FOODS CORP. PACKERLAND PROCESSING     COMPANY, INC. PACKERLAND HOLDINGS, INC. PATRICK CUDAHY     INCORPORATED PREMIUM PORK, INC. QUIK-TO-FIX FOODS, INC. STADLER’S COUNTRY HAMS, INC. SUN LAND BEEF COMPANY SUNNYLAND, INC. THE SMITHFIELD COMPANIES,     INC. THE SMITHFIELD PACKING     COMPANY, INCORPORATED STEFANO FOODS, INC. THE SMITHFIELD HAM AND     PRODUCTS COMPANY,     INCORPORATED DAKOTA ACQUISITION COMPANY JOHN MORRELL OF JAPAN, INC. MURPHY FARMS OF TEXHOMA,     INC.	BROWN’S OF CAROLINA, LLC CARROLL’S FOODS LLC CARROLL’S FOODS OF VIRGINIA     LLC CENTRAL PLAINS FARMS LLC CIRCLE FOUR LLC MURPHY FARMS LLC QUARTER M FARMS LLC MURPHY-BROWN HOLDINGS LLC,     each a Delaware limited liability     company By:   MURPHY-BROWN, LLC,          a Delaware limited liability          company, as its sole member of          each

By:     JOHN MORRELL           & CO.,
	a Delaware corporation,
	as its sole member

/s/    Michael Cole        

Name: Michael Cole

Title: Vice President

MURPHY-BROWN LLC, a Delaware limited liability company
By:	JOHN MORRELL & CO.,
	a Delaware corporation, as its sole member

/s/    Michael Cole

Name: Michael Cole

Title: Vice President

GREAT LAKES CATTLE CREDIT

COMPANY, LLC,

  a Delaware limited liability company,

By:    PACKERLAND HOLDINGS, INC.,
	a Delaware corporation,      as its sole member

/s/    Michael Cole

Name: Michael Cole

Title: Vice President