December 22, 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 December 16, 2011. After our conference call on December 20, 2011, we have decided to appeal this matter to the Office of the Chief Accountant. We will submit our appeal to the Office of the Chief Accountant with a copy to you.
Sincerely,
/s/ David P. Phillips |
| David P. Phillips |
| Chief Financial Officer and Treasurer |
