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 |
November 24, 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 November 10, 2008 with respect to the above-referenced matters. The Company recently engaged Latham & Watkins LLP (“Latham”) to serve as special counsel to the Company in connection with the Company’s response to the Staff’s comment letter. Given the Company’s recent engagement of Latham, the Company intends to provide its response to the Staff on or before December 16, 2008.
If you have any questions regarding this matter, please contact John J. Huber of Latham at (202) 637-2242.
Sincerely, |
/s/ Burt M. Fealing |
Burt M. Fealing |
Vice President, Corporate Secretary and Chief Securities Counsel |