Jewel Food Stores S-4 Registration of securities issued in business combination transactions

Exhibit 3.7

CERTIFICATE OF INCORPORATION

OF

ABS FINANCE CO., INC.

FIRST: The name of this corporation is ABS Finance Co., Inc. (the “Corporation”).

SECOND: The address of the registered office of the Corporation in the State of Delaware and the County of New Castle is 2711 Centerville Road, Suite 400, Wilmington, Delaware 19808 and the name of the registered agent at that address is Corporation Service Company.

THIRD: The purpose of the Corporation is to engage in any lawful act or activity for which corporations may he organized under the General Corporation Law of the State of Delaware.

FOURTH: The total number of share which the Corporation shall have authority to issue is 1,000 shares of common stock, and the par value of each such share is $0.001 per share.

FIFTH: The name of the Corporation’s incorporator is Paul M. Boyd and the incorporator’s mailing address is 101 S. Capitol Blvd., Suite 1900, Boise, Idaho 83702.

SIXTH: For the management of the business and for the conduct of the affairs of the Corporation, and in further definition, limitation and regulation of the powers of the Corporation, of its directors and of its stockholders or any class thereof, as the case may be, it is further provided that:

A. The management of the business and the conduct of the affairs of the Corporation shall be vested in its Board of Directors. The number of directors which shall constitute the whole Board of Directors shall be fixed by the Board of Directors in the manner provided in the Bylaws.

B. Except as may be otherwise provided in this Certificate of Incorporation, in furtherance and not in limitation of the powers conferred by statute, the Board of Directors is expressly authorized from time to time to make, amend, supplement or repeal the Bylaws;provided,however, that the stockholders may change or repeal any Bylaw adopted by the Board of Directors by the affirmative vote of the holders of a majority of the voting power of all of the then outstanding shares of the common stock; and,provided,further, that no amendment or supplement to the Bylaws adopted by the Board of Directors shall vary or conflict with any amendment or supplement thus adopted by the stockholders.

C. Election of directors need not be by written ballot unless the Bylaws of the Corporation shall so provide.

ABS FINANCE CO., INC.

CERTIFICATE OF INCORPORATION- 1

SEVENTH: A director of the Corporation shall not be personally liable to the Corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for any breach of the director’s duty of loyalty to the Corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the General Corporation Law of the State of Delaware, or (iv) for any transaction from which the director derived any improper personal benefit. The Corporation shall indemnify to the fullest extent permitted by law, any person made or threatened to be made a party, to any action or proceeding, whether criminal, civil, administrative or investigative, by reason of the fact the he or she, or his or her testator or intestate, is or was a director or officer of the Corporation or any predecessor of the Corporation, or serves or served at any other enterprise as a director or officer at the request of the Corporation or any predecessor to the Corporation. If the General Corporation Law of the State of Delaware is amended to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of a director of the Corporation shall be eliminated or limited to the fullest extent permitted by the General Corporation Law of the State of Delaware as so amended. Neither any amendment nor repeal of thisArticleSEVENTH, nor the adoption of any provision of this Certificate of Incorporation inconsistent with thisArticle SEVENTH, shall eliminate or reduce the effect of thisArticle SEVENTH in respect of any matter occurring, or any cause of action, suit or claim accruing or arising or that but for thisArticle SEVENTH, would accrue or arise, prior to such amendment, repeal or adoption of an inconsistent provision.

EIGHTH: The Corporation reserves the right to amend, alter, change or repeal any provision contained in this Certificate of Incorporation, in the manner now or hereafter prescribed by statute, and all rights conferred on stockholders herein are granted subject to this right.

NINTH: Meetings of stockholders of the Corporation may be held within or without the State of Delaware, as the Bylaws of the Corporation may provide. The books of the Corporation may be kept (subject to any provision contained in the statutes) outside the State of Delaware at such place or places as may be designated from time to time by the Board of Directors of the Corporation or in the Bylaws of the Corporation.

*        *        *

ABS FINANCE CO., INC.

CERTIFICATE OF INCORPORATION- 2

IN WITNESS WHEREOF, the undersigned has signed this Certificate of Incorporation this 26^th day of December, 2002.

/s/ Paul M. Boyd

Paul M. Boyd

Incorporator

ABS FINANCE CO., INC.

CERTIFICATE OF INCORPORATION- 3