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THE KROGER CO. · LAW DEPARTMENT · 1014 VINE STREET · CINCINNATI, OHIO 45202-1100
PAUL W. HELDMAN EXECUTIVE VICE PRESIDENT, SECRETARY AND GENERAL COUNSEL
BRUCE M. GACK VICE PRESIDENT AND ASSISTANT GENERAL COUNSEL | TELEFAX NUMBER 513-762-4935
WRITER’S DIRECT DIAL NUMBER 513-762-1482 |
| LYNNE GELLENBECK PATRICIA T. ASH PAUL W. PARMELE STEPHANIE GEPHARDT MARTHA CUTRIGHT SARRA JENNIFER K. GOTHARD RICK J. LANDRUM CHRISTINE S. WHEATLEY JEFFERY L. VANWAY KELLY L. REBLIN ERICA S. PONTIUS HILARY VOLLMER BEAU C. SEFTON FRANCES A. TUCKER NATHAN H. BROWN
J. PHILLIPS PUGH, INVESTIGATOR DOROTHY D. ROBERTS, PARALEGAL ERIN C. DRISKELL, PARALEGAL BOBBI J. McFADDEN, PARALEGAL ERIC B. LUTSON, PARALEGAL MARGARET E. WAGNER, PARALEGAL |
June 28, 2010
H. Christopher Owings
Assistant Director
Division of Corporation Finance
U. S. Securities and Exchange Commission
Washington, DC 20549
RE: | The Kroger Co. |
| File No. 001-00303 |
Dear Mr. Owings:
I write on behalf of David B. Dillon, Kroger’s Chairman and Chief Executive Officer, to acknowledge receipt of your comment letter dated June 21, 2010. We will re-file this week as an exhibit to our Form 10-Q a complete copy of the Five Year Credit Agreement as referenced in comment 7 of your letter and will provide a complete response to your letter no later than July 20, 2010.
Should you wish to discuss this in the meantime, please do not hesitate to contact me.
| Sincerely, | |
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| /s/ Bruce M. Gack | |
| Bruce M. Gack | |
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cc: | Robert W. Errett, Esq. | |
| Brigitte Lippmann, Esq. | |
| David B. Dillon | |
| J. Michael Schlotman | |