Darden Restaurants, Inc.
5900 Lake Ellenor Drive
Orlando, FL 32809
407-245-5811
VIA EDGAR
July 19, 2007
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Re: | Darden Restaurants, Inc. (File No. 1-13666) |
Annual Report on Form 10-K for year ended May 27, 2007
Instruction D(3) - Changes in accounting practices
Ladies and Gentlemen:
On behalf of Darden Restaurants, Inc. (“Darden”), I am submitting herewith for filing with the Commission by EDGAR Darden’s Annual Report on Form 10-K for the year ended May 27, 2007 (the “Form 10-K”).
Pursuant to General Instruction D(3) to Form 10-K, please be advised that the financial statements in the Form 10-K, included as Exhibit 13, do not reflect a change from the preceding year in accounting principles or practices, or in the method of applying such principles or practices, except with respect to Darden’s accounting for share-based compensation by adopting Statement of Financial Accounting Standards No. 123(R),Share-Based Payment, and Darden’s accounting for defined benefit pension and other post-retirement plans by adopting Statement of Financial Accounting Standards No. 158,Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans,as discussed in Note 1 to Darden’s consolidated financial statements.
Thank you, and please call me at 407-245-5811 if you have any questions.
Very truly yours, |
/s/ Douglas E. Wentz |
Douglas E. Wentz |
Senior Associate General Counsel and |
Assistant Secretary |
Enclosure |