BOB EVANS FARMS, INC.
3776 South High Street
Columbus, Ohio 43207
February 20, 2013
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Beverly Singleton
| RE: | Bob Evans Farms, Inc. |
Form 10-K for Fiscal Year Ended April 27, 2012
Form 10-Q for the Period Ended October 26, 2012
File No. 0-01667
Ladies and Gentlemen:
Pursuant to our recent discussions with Ms. Singleton, we confirm that we have received your comment letter dated February 11, 2013 (“Comment Letter”), regarding our Form 10-K for Fiscal Year Ended April 27, 2012 and our Form 10-Q for the Period Ended October 26, 2012.
We appreciate your granting an extension for us to respond and we expect to submit our response to the Commission’s Comment Letter no later than Monday, March 11, 2013. We also plan on filing our Form 10-Q on or before March 6, 2013, and plan on including language in the Form 10-Q to address the Staff comments in the Comment Letter.
Thank you for your time and consideration.
| Sincerely, | ||
| Bob Evans Farms, Inc. | ||
| By: | /s/ Kevin C. O’Neil | |
| Vice President, Assoc. General Counsel and Asst. Secretary | ||
