THE KROGER CO.
1014 VINE STREET · CINCINNATI, OHIO 45202-1100
M. Elizabeth Van Oflen | 513-762-4389 |
Vice President and | FAX 513-762-4606 |
Corporate Controller |
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August 14, 2012
VIA EDGAR CORRESPONDENCE
William H. Thompson
Accounting Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
RE: | The Kroger Co. |
| Form 10-K for the Fiscal Year Ended January 28, 2012, filed March 27, 2012 |
| File No. 1-303 |
Dear Mr. Thompson:
This letter acknowledges our receipt of your comment letter dated August 8, 2012, and confirms our discussion with Ms. Guobadia regarding an extension. As agreed, Kroger will respond to your comment letter no later than September 6, 2012.
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| Sincerely, |
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| /s/ M. Elizabeth Van Oflen |
cc: Yolanda Guobadia, Staff Accountant
David B. Dillon
Paul Heldman
J. Michael Schlotman
Dennis H. Hackett
Bruce M. Gack
Christine S. Wheatley