August 2, 2006
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-3651
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| Attn: | | John Cannarella |
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| Re: | | Nash Finch Company |
| | | Form 10-K for the fiscal year ended December 31, 2005 |
| | | Form 10-K/A for the fiscal year ended December 31, 2005 |
| | | Form 10-Q for the fiscal quarter ended March 25, 2006 |
| | | File No. 0-00785 |
Dear Mr. Cannarella:
Confirming our telephone conversation yesterday, Nash Finch Company will provide a response to the comments regarding the above-referenced filings contained in the July 28, 2006 letter from William Choi, Accounting Branch Chief of the Division of Corporation Finance, to Alec Covington, President and CEO of Nash Finch Company, by September 1, 2006.
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| | Very truly yours,
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| | /s/ John A. Haveman | |
| | John A. Haveman | |
| | Assistant General Counsel | |
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