February 17, 2011
Via EDGAR and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Attn: Christopher F. Chase
| Re: | Etablissements Delhaize Frères et Cie “Le Lion” (Groupe Delhaize) | |
| and co-registrants | ||
| Registration Statement on Form F-4 | ||
| File No. 333-171613 |
Dear Mr. Chase:
Etablissements Delhaize Frères et Cie “Le Lion” (Groupe Delhaize) and the co-registrants (collectively the “Registrants”) pursuant to Rule 461 under the Securities Act of 1933, as amended, respectfully request the effective date for the above-captioned Registration Statement be accelerated to February 18, 2011 at 12:00 p.m. Washington, D.C. time or as soon thereafter as practicable.
The Registrants hereby acknowledge that:
| 1. | Should the Securities and Exchange Commission (the “Commission”) or the 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; |
| 2. | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the accuracy and adequacy of the disclosure in the filing; and |
| 3. | The Registrants may not assert the staff comments and 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. |
If you have any questions, or require any additional information, please do not hesitate to call Scott D. McKinney at Hunton & Williams LLP at (202) 419-2170.
Very truly yours, | ||
ETABLISSEMENTS DELHAIZE FRÈRES ET | ||
CIE “LE LION” (GROUPE DELHAIZE) | ||
By: | /s/ A. M. Silva Gonzalez | |
| A. M. Silva Gonzalez | ||
| Vice President - Treasury | ||
DELHAIZE AMERICA, LLC | ||
By: | /s/ G. Linn Evans | |
| G. Linn Evans | ||
| Vice President | ||
DELHAIZE US HOLDING, INC. | ||
By: | /s/ G. Linn Evans | |
| G. Linn Evans | ||
| Assistant Secretary | ||
FOOD LION, LLC | ||
By: | /s/ G. Linn Evans | |
| G. Linn Evans | ||
| Senior VP and Secretary | ||
J.H. HARVEY CO., LLC | ||
By: | /s/ G. Linn Evans | |
| G. Linn Evans | ||
| Vice President and Secretary | ||
| FL FOOD LION, INC. | ||
| By: | /s/ G. Linn Evans | |
| G. Linn Evans | ||
| Secretary | ||
| RISK MANAGEMENT SERVICES, INC. | ||
| By: | /s/ G. Linn Evans | |
| G. Linn Evans | ||
| Secretary | ||
| HANNBRO COMPANY | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Secretary | ||
| HANNAFORD BROS. CO. | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Vice President and Secretary | ||
| MARTIN’S FOODS OF SOUTH BURLINGTON, INC. | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Assistant Secretary | ||
| KASH N’ KARRY FOOD STORES, INC. | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Secretary and Assistant Treasurer | ||
| BONEY WILSON & SONS, INC. | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Secretary | ||
| HANNAFORD LICENSING CORP. | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Secretary | ||
| VICTORY DISTRIBUTORS, INC. | ||
| By: | /s/ Lisa K. Toner | |
| Lisa K. Toner | ||
| Secretary | ||