| Jenner & Block llp | Chicago | |||
| February 4, 2010 | 330 N. Wabash Avenue | Los Angeles | ||
| Chicago, IL 60611 | New York | |||
| Tel 312-222-9350 | Washington, dc | |||
| VIA EDGAR AND OVERNIGHT DELIVERY | www.jenner.com | |||
| Securities and Exchange Commission | Tel (312) 923-2820 | |||
| 100 F. Street N.E. | Fax (312) 840-7220 | |||
| Washington, D.C. 20549-4628 | jburgdoerfer@jenner.com | |||
| Attn: Kevin Dougherty |
| Re: | John B. Sanfilippo & Son, Inc. Form 10-K for the Fiscal Year Ended June 25, 2009 Filed August 27, 2009 File No. 000-19681 |
Dear Mr. Dougherty:
On behalf of John B. Sanfilippo & Son, Inc. (the “Company”), we would like to advise you that the Company is in receipt of the comment letter dated January 29, 2010 (the “Comment Letter”) from the Staff of the Securities and Exchange Commission relating to the above referenced document. This letter confirms Jessica Garascia’s conversation with you on Tuesday, February 2, 2010, during which the Staff agreed that the Company could have an extension of ten additional business days in responding to the Comment Letter, so that, after giving effect to the Federal holiday on February 15, 2010, the response is due no later than March 1, 2010.
Please do not hesitate to contact me at (312) 923-2820 if you have any questions regarding the foregoing or would like further information.
| Sincerely, | ||||
| /s/ Jerry J. Burgdoerfer | ||||
| Jerry J. Burgdoerfer | ||||
| cc: | Michael J. Valentine — John B. Sanfilippo & Son, Inc. Jessica A. Garascia — Jenner & Block LLP H. Roger Schwall — Securities and Exchange Commission |