| April 27, 2012 | ||||
| HORACE L. NASH | EMAILHNASH@FENWICK.COM Direct Dial (650) 335-7934 |
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-7010
| Attn: | Mr. Ethan Horowitz |
Branch Chief
| Re: | Diamond Foods, Inc. |
Form 10-K for the Year Ended July 31, 2011
Filed September 15, 2011
File No. 0-51439
Dear Mr. Horowitz:
Our client Diamond Foods, Inc., a Delaware corporation (“Diamond”), is in the process of preparing its response to your letter to Michael Murphy, Diamond’s Acting Chief Financial Officer, dated April 16, 2012 (“Letter”). Diamond has informed us that it plans to file the requested response to the Letter no later than May 14, 2012.
Should you have any questions on this matter, please feel free to contact me at (650) 335-7934, or by email (hnash@fenwick.com). Thank you.
Sincerely,
FENWICK & WEST LLP
/s/ Horace Nash
Horace L. Nash
cc: Steve Kim