October 25, 2005
Submitted Via Edgar
United States Securities and
Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Jennifer Goeken
File: | Pierre Foods, Inc. |
| Form 10-K for Fiscal Year Ended March 5, 2005, filed June 3, 2005 |
| Form 10-Q for Fiscal Quarter Ended June 4, 2005, filed July 19, 2005 |
| File No. 0-07277 |
Ladies and Gentlemen:
As counsel for Pierre Foods, Inc. (the “Company”), I spoke with Jennifer Goeken of the Staff today, October 25, 2005, concerning the letter of Jill S. Davis, Branch Chief, Securities and Exchange Commission, to Joseph W. Meyers, Vice President, Finance of the Company, dated September 15, 2005 (the “Comment Letter”).
On behalf of the Company, I requested that the date for the Company to respond to the Comment Letter be further extended to Tuesday, November 1, 2005. Ms. Goeken advised that such date was acceptable. This letter confirms that the Company understands that its responses to the Comment Letter are due by November 1, 2005.
Very truly yours, | ||
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/s/ Linn S. Harson |
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Linn S. Harson | ||
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cc: | Joseph W. Meyers | |
| Chris Lupariello | |
Linn.Harson@ThompsonHine.com Phone 937.443.6842 Fax 937.443.6635