Performance Food Group Company
Richmond, Virginia

Gentlemen:

Re: Registration Statements Nos. 333-12223, 33-72400,
    333-78229, 333-24679 and 333-68877

With  respect  to  the subject registration  statements,  we
acknowledge our awareness of the use therein of  our  report
dated  May  2,  2000  related  to  our  reviews  of  interim
financial information.

Pursuant  to Rule 436(c) under the Securities Act  of  1933,
such  report  is  not considered a part  of  a  registration
statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of
sections 7 and 11 of the Act.

                      Very truly yours,


                               /s/ KPMG LLP

Richmond, Virginia
May 12, 2000