Pilgrim’s Pride Corporation
1770 Promontory Circle
Greeley, Colorado 80634
Telephone: (970) 506-8000
November 7, 2011
EDGAR Correspondence
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010
Attention: Mr. Justin Dobbie
Re: | Registration Statement on Form S-4 of Pilgrim’s Pride Corporation Registration No. 333-176423 |
Dear Mr. Dobbie:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Pilgrim’s Pride Corporation and Pilgrim’s Pride Corporation of West Virginia, Inc. (collectively, the “Company”) hereby request acceleration of the effectiveness of the Registration Statement on Form S-4 (Reg. No. 333-176423), at 9:30 a.m., Eastern time, on November 10, 2011, or as soon thereafter as is practicable.
The Company acknowledges that:
• | should the Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
• | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
• | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
November 7, 2011
Page - 2
Very truly yours,
PILGRIM’S PRIDE CORPORATION
By: | /s/ Fabio Sandri | |
Fabio Sandri | ||
Chief Financial Officer |
PILGRIM’S PRIDE CORPORATION OF WEST VIRGINIA, INC.
By: | /s/ Fabio Sandri | |
Fabio Sandri | ||
Chief Financial Officer |
cc: | W. Crews Lott, Baker & McKenzie LLP |