EXHIBIT 15.1


{D&T LETTERHEAD, DALLAS, TEXAS}

September 5, 2002

Fleming Companies, Inc.
1945 Lakepointe Drive
Lewisville, Texas 75057-6424

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 period ended
July 13, 2002, as indicated in our report dated July 30, 2002; because we did
not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which was included in your
Quarterly Report on Form 10-Q for the quarter ended July 13, 2002, is
incorporated by reference in this Amendment No. 1 to Registration Statement No.
333-92262.

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 the 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