BOB EVANS FARMS, INC.
3776 South High Street
Columbus, Ohio 43207
May 3, 2012
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Amy M. Geddes, CPA
Accountant, Division of Corporation Finance
Ladies and Gentlemen:
Pursuant to our discussion with Ms. Geddes on April 30, 2012, we have confirmed receipt of your comment letter dated April 25, 2012, regarding our Form 10-K for Fiscal Year Ended April 29, 2011 and our response letter dated April 10, 2012. We appreciate your granting an extension for us to respond and we expect to submit our response no later than May 11, 2012. This will allow sufficient time for an internal review of our response at all appropriate levels.
| Sincerely, | ||
| Bob Evans Farms, Inc. | ||
| By: | /s/ Kevin C. O’Neil | |
| Vice President, General Counsel and Corporate Secretary | ||
