Exhibit 15

Fleming Companies, Inc.
1945 Lakepointe Drive, Box 299013
Lewisville, Texas 75029

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Fleming Companies, Inc. and subsidiaries for the 16-week periods
ended April 21, 2001 and April 15, 2000, as indicated in our report dated May
18, 2001; because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the 16 weeks ended April 21, 2001, is
incorporated by reference in the following:

(i)    Registration Statement No. 2-98602 (1985 Stock Option Plan) on Form S-8;

(ii)   Registration Statement No. 33-36586 (1990 Fleming Stock Option Plan) on
       Form S-8;

(iii)  Registration Statement No. 33-56241 (Dividend Reinvestment and Stock
       Purchase Plan) on Form S-3;

(iv)   Registration Statement No. 333-11317 (1996 Stock Incentive Plan) on Form
       S-8;

(v)    Registration Statement No. 333-35703 (Senior Subordinated Notes) on Form
       S-4;

(vi)   Registration Statement No. 333-28219 (Associate Stock Purchase Plan) on
       Form S-8;

(vii)  Registration Statement No. 333-80445 (1999 Stock Incentive Plan) on Form
       S-8;

(viii) Registration Statement No. 333-89375 (Consolidated Savings Plus and Stock
       Ownership Plan) on Form S-8;

(ix)   Registration Statement No. 333-40660 (Dividend Reinvestment and Stock
       Purchase Plan) on Form S-3; and

(x)    Registration Statement No. 333-40670 (2000 Stock Incentive Plan) on Form
       S-8.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, 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 that Act.


DELOITTE & TOUCHE LLP

Dallas, Texas
May 24, 2001