ConAgra Foods, Inc.
One ConAgra Drive
Omaha, NE 68102
January 6, 2009
VIA EDGAR
Mark A. Wojciechowski
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.W., Mail Stop 7010
Washington, D.C. 20549-7010
RE: | ConAgra Foods, Inc. |
Form 10-K for the Fiscal Year ended May 25, 2008 (the “Form 10-K”) |
Filed July 23, 2008 |
Response letter dated November 21, 2008 |
File No. 1-07275 |
Dear Mr. Wojciechowski:
We acknowledge receipt of the Staff’s comment letter dated December 17, 2008 on the above referenced Form 10-K and in response to our letter dated November 21, 2008. Pursuant to your conversation with Lyn Rhoten, we are requesting an extension of time for ConAgra Foods, Inc. (“ConAgra Foods”) to respond to the comment letter until January 16, 2009. Due to what appears to have been a technical problem that neither ConAgra Foods nor the Staff was aware of, the Company did not receive the Staff’s comment letter dated December 17, 2008 until January 5, 2009.
Please contact me at 402-595-4583 with questions or comments on this response letter.
Very truly yours, |
/s/ Colleen Batcheler |
Colleen Batcheler |
Senior Vice President, General Counsel and Corporate Secretary |