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
November  2,  1999  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
November 15, 1999