ALBERTSONS COMPANIES, LLC
250 Parkcenter Blvd.
Boise, ID 83706
June 28, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Mara L. Ransom
Re: | Albertsons Companies, LLC Registration Statement No. 333-218138 |
Dear Ms. Ransom:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Albertsons Companies, LLC and the other co-registrants referenced therein (collectively, the Registrants) hereby respectfully request that the effective date for the above-referenced Registration Statement on Form S-4 filed with the Securities and Exchange Commission (the Commission) on May 19, 2017 (Commission File No. 333-218138) (the Registration Statement), as amended to date, be accelerated so that the Registration Statement will be declared effective at 4:00 p.m., Washington, D.C. time, on June 29, 2017, or as soon as practicable thereafter.
The Registrants hereby acknowledge that:
| should 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 Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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. |
Please notify Stuart D. Freedman at (212) 756-2407 or Antonio L. Diaz-Albertini at (212) 756-2106, of Schulte Roth & Zabel LLP, counsel to the Registrants, as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
Please direct any questions or comments regarding this acceleration request to Stuart D. Freedman at (212) 756-2407 or Antonio L. Diaz-Albertini at (212) 756-2106.
(Signature Page Follows)
Sincerely, | ||||
ALBERTSONS COMPANIES, LLC | ||||
By: | /s/ Robert A. Gordon | |||
| ||||
Name: |
Robert A. Gordon | |||
Title: |
Executive Vice President, General Counsel and Secretary |
[Signature Page to Acceleration Request]