| Louis M. Riccio, Jr. | 1284 N. TELEGRAPH ROAD |
| Senior Vice President & | MONROE, MICHIGAN 48162-3390 |
| Chief Financial Officer | PHONE: (734) 384-5712 |
| February 12, 2013 |
| United States Securities and Exchange Commission |
| Division of Corporation Finance |
| 100 F Street, N.E. |
| Washington, D.C. 20549-4631 |
| |
| Attn: Rufus Decker |
| RE: | Form 10-K for fiscal year ended April 28, 2012 |
| | Filed June 19, 2012 |
| | Form 10-Q for the period ended October 27, 2012 |
| | Filed November 28, 2012 |
| | Definitive Proxy Statement on Schedule 14A |
| | Filed July 9, 2012 |
| | Form 8-K |
| | Filed November 28, 2012 |
| | File No. 1-9656 |
Dear Mr. Decker:
This letter is being sent to confirm that we have received the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with respect to the above referenced Form 10-K and subsequent filings, provided in the Commission’s letter dated February 1, 2013. Due to scheduling conflicts for key employees related to scheduled time out of the office and the reporting requirements of our third quarter of fiscal 2013 ended January 26, 2013, we require additional time to respond to the Staff’s comments. We will provide a written response to the Staff no later than March 8, 2013.
Please contact me with any questions or further comments that you may have.
| Very truly yours, |
| |
| /s/ Louis M. Riccio, Jr. |
| Louis M. Riccio, Jr. |
| Senior Vice President and Chief Financial Officer |
