WALGREEN CO.
200 Wilmont Road
Deerfield, IL 60015
(847) 940-2500
February 18, 2010
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Jeffrey P. Riedler
Assistant Director
Ladies and Gentlemen:
We received your comment letter dated February 3, 2010, regarding our Schedule 14A filed November 24, 2009 (File Number 001-00604).
We expect to submit our response no later than March 12, 2010, which will allow sufficient time for an internal review of our response at all appropriate levels.
Sincerely,
/s/ Dana I. Green
Dana I. Green
Executive Vice President,
General Counsel and Secretary
