November 21, 2011
Ms. Jennifer Thompson, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE, MS 3561
Washington, DC 20549
| RE: | Publix Super Markets, Inc. |
Form 10-K
Filed February 28, 2011
File No. 000-00981
Dear Ms. Thompson:
This letter is in response to your letter dated November 18, 2011. We contacted Andrew Blume in your absence regarding an extension of the deadline for our response. As agreed, we will respond to your comments, in a letter filed through EDGAR, by December 16, 2011. We are requesting the additional time to respond because certain of our associates involved in the financial reporting and disclosure process are on vacation for the next few weeks.
Sincerely,
/s/ John A. Attaway |
| John A. Attaway |
| Senior Vice President, General Counsel & Secretary |
