May 6, 2013
Filed via Edgar
Beverly A. Singleton
Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | Bob Evans Farms, Inc. |
Item 4.02 Form 8-K
Filed May 1, 2013
File No. 0-01667
Dear Ms. Singleton:
Pursuant to our recent discussions, we confirm that we have received your comment letter dated May 2, 2013 (“Comment Letter”), regarding our Form 8-K filed on May 2, 2013.
We appreciate your granting an extension for us to respond and we expect to submit our response letter to the Commission’s Comment Letter no later than Thursday, May 9, 2013. As we discussed we also plan on filing an amended Form 10-Q to the Form 10-Q for the three and nine months ended January 25, 2013 and filed with the Securities and Exchange Commission on March 5, 2013, on or before Wednesday, May 15, 2013.
Thank you for your time and consideration. Please feel free to contact the undersigned at (614) 492-7521 at your convenience if you have any questions regarding this response.
| Sincerely, |
| Bob Evans Farms, Inc. |
| /s/Kevin C. O’Neil |
| Kevin C. O’Neil, Vice President, |
| Assoc. General Counsel and Asst. Corporate Secretary |