DELHAIZE AMERICA, INC.
P.O. Box 1330
2110 Executive Drive
Salisbury, North Carolina 28145-1330
October 11, 2005
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Mr. George F. Ohsiek, Jr., Branch Chief | |
Mail Stop 3561 |
RE: | Delhaize America, Inc. (the “Company”) |
Form 10-K for Fiscal Year Ended January 1, 2005
Filed April 1, 2005
Form 10-Q for Quarterly Period Ended April 1, 2005
Form 10-Q for Quarterly Period Ended July 2, 2005
File No. 000-06080
Dear Mr. Ohsiek:
We are preparing our response to the comments received from the staff of the U.S. Securities and Exchange Commission by telecopy dated September 27, 2005, regarding our Annual Report on Form 10-K for the fiscal year ended January 1, 2005 filed on April 1, 2005; Quarterly Report on Form 10-Q for the quarterly period ended April 1, 2005; and Quarterly Report on Form 10-Q for the quarterly period ended July 2, 2005; and will submit our response no later than October 21, 2005.
If you have any questions regarding the foregoing, please do not hesitate to contact me at 704-633-8250, x-2307.
Sincerely, |
/s/ Carol M. Herndon |
Carol M. Herndon |
Chief Accounting Officer |