0001193125-16-702051.txt : 20161006 0001193125-16-702051.hdr.sgml : 20161006 20160906164032 ACCESSION NUMBER: 0001193125-16-702051 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160906 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KENNEDY ENDEAVORS INC CENTRAL INDEX KEY: 0000934571 IRS NUMBER: 911350382 STATE OF INCORPORATION: WA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 90 LINDEN PLACE STREET 2: P O BOX 681 CITY: ROCHESTER STATE: NY ZIP: 14603 BUSINESS PHONE: 7163831850 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOULDER BRANDS, INC. CENTRAL INDEX KEY: 0001331301 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 202949397 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1600 PEARL STREET STREET 2: SUITE 300 CITY: BOULDER STATE: CO ZIP: 80302 BUSINESS PHONE: 3036821982 MAIL ADDRESS: STREET 1: 1600 PEARL STREET STREET 2: SUITE 300 CITY: BOULDER STATE: CO ZIP: 80302 FORMER COMPANY: FORMER CONFORMED NAME: BOULDER BRANDS, INC DATE OF NAME CHANGE: 20130102 FORMER COMPANY: FORMER CONFORMED NAME: SMART BALANCE, INC. DATE OF NAME CHANGE: 20070523 FORMER COMPANY: FORMER CONFORMED NAME: Boulder Specialty Brands, Inc. DATE OF NAME CHANGE: 20050624 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinnacle Foods International Corp. CENTRAL INDEX KEY: 0001420561 IRS NUMBER: 261143457 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 OLD BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 OLD BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinnacle Foods Finance Corp. CENTRAL INDEX KEY: 0001420568 IRS NUMBER: 066704812 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 OLD BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 OLD BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rochester Holdco LLC CENTRAL INDEX KEY: 0001502649 IRS NUMBER: 270460385 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GLK, LLC CENTRAL INDEX KEY: 0001502654 IRS NUMBER: 161529269 STATE OF INCORPORATION: NY FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Boulder Brands USA, Inc. CENTRAL INDEX KEY: 0001679797 IRS NUMBER: 200694719 STATE OF INCORPORATION: DE FISCAL YEAR END: 1225 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1600 PEARL STREET, SUITE 300 CITY: BOULDER STATE: CO ZIP: 80302 BUSINESS PHONE: 303-652-0521 MAIL ADDRESS: STREET 1: 1600 PEARL STREET, SUITE 300 CITY: BOULDER STATE: CO ZIP: 80302 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Birds Eye Foods LLC CENTRAL INDEX KEY: 0001502650 IRS NUMBER: 160845824 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GLK Holdings, Inc. CENTRAL INDEX KEY: 0001502653 IRS NUMBER: 562395973 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinnacle Foods Fort Madison LLC CENTRAL INDEX KEY: 0001594135 IRS NUMBER: 451070975 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 399 JEFFERSON ROAD CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: (973) 541 6620 MAIL ADDRESS: STREET 1: 399 JEFFERSON ROAD CITY: PARSIPPANY STATE: NJ ZIP: 07054 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinnacle Foods Group LLC CENTRAL INDEX KEY: 0001420564 IRS NUMBER: 943303521 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 OLD BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973) 541-6620 MAIL ADDRESS: STREET 1: 1 OLD BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEASONAL EMPLOYERS INC CENTRAL INDEX KEY: 0000934578 IRS NUMBER: 161375253 STATE OF INCORPORATION: NY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 90 LINDEN PLACE STREET 2: P O BOX 681 CITY: ROCHESTER STATE: NY ZIP: 14603 BUSINESS PHONE: 7163831850 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinnacle Foods Finance LLC CENTRAL INDEX KEY: 0001420566 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 208720036 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 399 JEFFERSON ROAD CITY: PARSIPPANY STATE: NJ ZIP: 07054-3707 BUSINESS PHONE: (978) 541-6620 MAIL ADDRESS: STREET 1: 399 JEFFERSON ROAD CITY: PARSIPPANY STATE: NJ ZIP: 07054-3707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Birds Eye Foods, Inc. CENTRAL INDEX KEY: 0001473227 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030] IRS NUMBER: 260398310 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 90 LINDEN OAKS STREET 2: PO BOX 20670 CITY: ROCHESTER STATE: NY ZIP: 14602-0670 BUSINESS PHONE: (585) 383-1850 MAIL ADDRESS: STREET 1: 90 LINDEN OAKS STREET 2: PO BOX 20670 CITY: ROCHESTER STATE: NY ZIP: 14602-0670 FORMER COMPANY: FORMER CONFORMED NAME: BE Foods, Inc. DATE OF NAME CHANGE: 20090928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Avian Holdings LLC CENTRAL INDEX KEY: 0001502651 IRS NUMBER: 431967893 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 BUSINESS PHONE: (973)541-6620 MAIL ADDRESS: STREET 1: 1 BLOOMFIELD AVENUE CITY: MT. LAKES STATE: NJ ZIP: 07046 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pinnacle Foods Inc. CENTRAL INDEX KEY: 0001564822 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 352215019 STATE OF INCORPORATION: DE FISCAL YEAR END: 1225 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 399 JEFFERSON ROAD CITY: PARSIPPANY STATE: NJ ZIP: 07054 BUSINESS PHONE: 973-541-6620 MAIL ADDRESS: STREET 1: 399 JEFFERSON ROAD CITY: PARSIPPANY STATE: NJ ZIP: 07054 CORRESP 1 filename1.htm CORRESP

Pinnacle Foods Finance LLC

Pinnacle Foods Finance Corp.

399 Jefferson Road

Parsippany, NJ 07054

(973) 541-6620

Via EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

September 6, 2016

Pinnacle Foods Finance LLC

Pinnacle Foods Finance Corp.

Registration Statement on Form S-4

File No. 333-213183

Dear Sir or Madam:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Pinnacle Foods Finance LLC and Pinnacle Foods Finance Corp. (the “Issuers”) and each of the affiliates of the Issuers listed on Annex A to this letter (the “Guarantors” and, together with the Issuers, the “Registrants”) hereby request that the effective date of the above referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective under the Securities Act by 9:00 a.m., New York City time, on September 8, 2016, or as soon thereafter as practicable.

The Registrants hereby affirm that they are aware of their obligations under the Securities Act. In connection with the foregoing request, the Registrants further acknowledge that:

 

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

 

  •   the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Registrants 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.

 

2

 

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Registrants’ counsel, Craig F. Arcella, at (212) 474-1024 and then send written confirmation to the addressees listed on the cover of the Registration Statement.

 

 

Sincerely,
PINNACLE FOODS FINANCE LLC
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

PINNACLE FOODS FINANCE CORP.
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

AVIAN HOLDINGS LLC
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

BIRDS EYE FOODS, INC.
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

 

3

 

BIRDS EYE FOODS LLC
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

GLK HOLDINGS, INC.
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

GLK, LLC
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

KENNEDY ENDEAVORS, INCORPORATED
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

PINNACLE FOODS FORT MADISON LLC
By:  

/s/ Craig Steeneck

  Name: Craig Steeneck
 

Title:   Executive Vice President and Chief

            Financial Officer

 

4

 

PINNACLE FOODS GROUP LLC
By:   /s/ Craig Steeneck
  Name:  Craig Steeneck
 

Title:    Executive Vice President and Chief

             Financial Officer

PINNACLE FOODS INC.
By:   /s/ Craig Steeneck
  Name:  Craig Steeneck
 

Title:    Executive Vice President and Chief

             Financial Officer

PINNACLE FOODS INTERNATIONAL CORP.
By:   /s/ Craig Steeneck
  Name:  Craig Steeneck
 

Title:    Executive Vice President and Chief

             Financial Officer

ROCHESTER HOLDCO LLC
By:   /s/ Craig Steeneck
  Name:  Craig Steeneck
 

Title:    Executive Vice President and Chief

             Financial Officer

SEASONAL EMPLOYERS, INC.
By:   /s/ Craig Steeneck
  Name:  Craig Steeneck
 

Title:    Executive Vice President and Chief

             Financial Officer

 

5

 

BOULDER BRANDS, INC.
By:   /s/ Craig Steeneck
  Name:  Craig Steeneck
  Title:    Vice President
BOULDER BRANDS USA, INC.
By:   /s/ Kelley Maggs
  Name:  Kelley Maggs
 

Title:    Executive Vice President, Secretary

             and General Counsel

ANNEX A

Guarantors

 

Pinnacle Foods Inc.

Pinnacle Foods Group LLC

Pinnacle Foods International Corp.

Birds Eye Foods, Inc.

Avian Holdings LLC

Birds Eye Foods LLC

Kennedy Endeavors, Incorporated

Seasonal Employers, Inc.

GLK Holdings, Inc.

GLK, LLC

Rochester Holdco LLC

Pinnacle Foods Fort Madison LLC

Boulder Brands, Inc.

Boulder Brands USA, Inc.