The WhiteWave Foods Company
1225 17th Street, Suite 1000
Denver, CO 80202
December 22, 2014
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
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| Attention: | Brad Skinner, Senior Assistant Chief Accountant |
| | Michael Fay, Staff Accountant |
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| Re: | The WhiteWave Foods Company |
| | Form 10-K for the Fiscal Year Ended December 31, 2013 |
| | Filed February 28, 2014 |
| | Form 10-Q for the Quarterly Period Ended September 30, 2014 |
| | Filed November 10, 2014 |
| | File No. 001-35708 |
Gentlemen:
The WhiteWave Foods Company (the “Company”) acknowledges receipt of that certain comment letter from the staff of the Securities and Exchange Commission dated December 19, 2014 related to the above-referenced filings (the “Comment Letter”). The Comment Letter requests that the Company respond by January 7, 2015. In light of the national holidays and our year-end close over the next 2 weeks, we respectfully request an extension of time to respond to the Comment Letter. We anticipate filing our response to the Comment Letter on or before January 16, 2015.
We appreciate the staff’s assistance with this request. If you have any questions regarding this request, please do not hesitate to contact me at (303) 635-4133 or jim.hau@whitewave.com.
Very truly yours,
/s/ James T. Hau
James T. Hau
Vice President and Chief Accounting Officer |
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| cc: | Kelly J. Hacker, Chief Financial Officer |
| | Roger E. Theodoredis, Executive Vice President, General Counsel |
