SUPERVALU INC. | ||
[SUPERVALU INC. LOGO] | ||
Corporate Offices | Burt M. Fealing | |
PO Box 990 | Vice President | |
Minneapolis, MN 55440 | Corporate Secretary & | |
(952) 828-4000 | Chief Securities Counsel | |
(952) 828-4289 | ||
Fax: (952) 828-4403 | ||
burt.m.fealing@supervalu.com |
September 16, 2008
Milwood Hobbs
Staff Accountant
Division of Corporation Finance, Mail Stop 3561
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | SUPERVALU INC. | |
Form 10-K for the Fiscal Year Ended February 23, 2008 | ||
Form 10-Q for the Fiscal Quarter Ended June 14, 2008 | ||
File No.: 1-5418 |
Dear Mr. Hobbs:
SUPERVALU INC. (the “Company”) is in receipt of the Staff’s comment letter dated September 10, 2008 with respect to the above-referenced matters. Pursuant to our telephone conversation yesterday, the Company is currently in the midst of preparing its earnings release and its financial results for the second quarter of fiscal 2009, as well as, preparing for Board and committee meetings that are scheduled for the beginning of October. Accordingly, the Company respectfully requests an extension for the filing of our response letter so that we may provide a quality response to the Staff’s comments. Consistent with our discussion, we will submit our response to the Staff as soon as we are able to do so.
If you have any questions regarding this matter, please feel free to give me a call at 952-828-4289.
Sincerely, |
/s/ Burt M. Fealing |
Burt M. Fealing |
Vice President, Corporate Secretary and Chief Securities Counsel |