January 7, 2014
Writer’s Direct Number:
011-52-461-618-3555
Writer’s Email Address:
daniel.salazar.ferrer@bachoco.net
BY EDGAR
Ms. Linda Cvrkel
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Fax: (202) 772-9202
Industrias Bachoco, S.A.B. de C.V.,
Form 20-F for Fiscal Year Ended December 31, 2012
Filed April 30, 2013
File No. 001-33030
Dear Ms. Cvrkel:
Industrias Bachoco, S.A.B. de C.V., (the “Company” or “we”) has received a comment letter dated December 23, 2013 from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission concerning the Company’s annual report on Form 20-F for fiscal year ended December 31, 2012. Pursuant to your phone conversation today with our counsel, Shearman & Sterling LLP, we hereby advise the Staff that the Company will submit a response to the Staff’s letter no later than January 17, 2014.
If you have any questions or wish to discuss any matters relating to the foregoing, please contact me at 011-52-461-618-3555 or our counsel at Shearman & Sterling LLP, Antonia E. Stolper, at 212-848-5009.
Very truly yours,
/s/ Daniel Salazar Ferrer
Daniel Salazar Ferrer
| cc: | Rodolfo Ramos Arvizu- Chief Executive Officer – Industrias Bachoco, S.A.B. de C.V. |
Antonia E. Stolper – Shearman & Sterling LLP