1
AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON MAY 4, 2001.

REGISTRATION NO. 333-
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
------------------------

FORM S-3
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
------------------------

THE KROGER CO.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

OHIO 31-0345740
(STATE OR OTHER JURISDICTION OF (I.R.S. EMPLOYER
INCORPORATION OR ORGANIZATION) IDENTIFICATION NO.)

1014 VINE STREET
CINCINNATI, OHIO 45202
(513) 762-4000

(ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER, INCLUDING AREA CODE, OR
REGISTRANT'S PRINCIPAL EXECUTIVE OFFICES)
------------------------

PAUL W. HELDMAN, ESQ.
SENIOR VICE PRESIDENT, SECRETARY AND GENERAL COUNSEL
THE KROGER CO.
1014 VINE STREET
CINCINNATI, OHIO 45202
(513) 762-4000

(NAME, ADDRESS, INCLUDING ZIP CODE, AND TELEPHONE NUMBER, INCLUDING AREA CODE,
OF AGENT FOR SERVICE)
------------------------

APPROXIMATE DATE OF COMMENCEMENT OF PROPOSED SALE TO THE PUBLIC: As soon as
possible after the effective date of this Registration Statement.

If the only securities being registered on this Form are being offered
pursuant to dividend or interest reinvestment plans, please check the following
box. [ ]

If any of the securities being registered on this Form are to be offered on a
delayed or continuous basis pursuant to Rule 415 under the Securities Act of
1933, other than securities offered only in connection with dividend or interest
reinvestment plans, check the following box. [ ]

If this Form is filed to register additional securities for an offering
pursuant to Rule 462(b) under the Securities Act, please check the following box
and list the Securities Act registration statement number of the earlier
effective registration statement for the same offering. [X] File No. 333-95955

If this Form is a post-effective amendment filed pursuant to Rule 462(c)
under the Securities Act, check the following box and list the Securities Act
registration statement number of the earlier effective registration statement
for the same offering. [ ]

If delivery of the prospectus is expected to be made pursuant to Rule 434,
please check the following box. [ ]

CALCULATION OF REGISTRATION FEE

- ---------------------------------------------------------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------------------------------------------------------
PROPOSED MAXIMUM PROPOSED MAXIMUM
TITLE OF EACH CLASS OF OFFERING PRICE PER AGGREGATE OFFERING AMOUNT OF
SECURITIES TO BE REGISTERED AMOUNT TO BE REGISTERED UNIT(1) PRICE(2) REGISTRATION FEE
- ---------------------------------------------------------------------------------------------------------------------------------

Senior Notes $75,000,000 100% $75,000,000 $18,750
- ---------------------------------------------------------------------------------------------------------------------------------
- ---------------------------------------------------------------------------------------------------------------------------------

(1) The proposed maximum offering price per unit will be determined by us in
connection with the issuance of the securities.
(2) The proposed maximum aggregate offering price has been estimated solely to
calculate the registration fee under Rule 457(o).

THE REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR
DATES AS MAY BE NECESSARY TO DELAY ITS EFFECTIVE DATE UNTIL THE REGISTRANT SHALL
FILE A FURTHER AMENDMENT WHICH SPECIFICALLY STATES THAT THIS REGISTRATION
STATEMENT SHALL THEREAFTER BECOME EFFECTIVE IN ACCORDANCE WITH SECTION 8(a) OF
THE SECURITIES ACT OF 1933 OR UNTIL THIS REGISTRATION STATEMENT SHALL BECOME
EFFECTIVE ON SUCH DATE AS THE SECURITIES AND EXCHANGE COMMISSION, ACTING
PURSUANT TO SAID SECTION 8(a), MAY DETERMINE.
- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------
2

The following entities are direct or indirect subsidiaries of Registrant,
and may guarantee the Senior Notes, and are Co-Registrants under this
Registration Statement:

STATE OF INCORPORATION/ IRS EMPLOYER
NAME ORGANIZATION IDENTIFICATION NO.
---- ----------------------- ------------------

Dillon Companies, Inc. Kansas 48-0196590
Drugs Distributors, Inc. Indiana 31-1112998
Henpil, Inc. Texas 74-6044519
Inter-American Foods, Inc. Ohio 74-1491846
J. V. Distributing, Inc. Michigan 31-1107025
KRGP Inc. Ohio 31-1569084
KRLP Inc. Ohio 31-1579339
The Kroger Co. of Michigan Michigan 38-0900860
Kroger Dedicated Logistics Co. Ohio 31-1399126
Kroger Limited Partnership I Ohio 31-1569568
Kroger Limited Partnership II Ohio 31-1569087
Peyton's-Southeastern, Inc. Tennessee 61-0942129
Rocket Newco, Inc. Texas 76-0542912
Topvalco, Inc. Ohio 31-0574717
Vine Court Assurance Incorporated Vermont 31-1192645
Wydiv, Inc. Texas 75-6032155
Dillon Real Estate Co., Inc. Kansas 48-0680105
Junior Food Stores of West Florida, Inc. Florida 59-0980071
Kwik Shop, Inc. Kansas 48-6112339
Mini Mart, Inc. Wyoming 83-0208334
Quik Stop Markets, Inc. California 94-1610162
THGP Co., Inc. Pennsylvania 23-2922125
THLP Co., Inc. Pennsylvania 23-2922123
Turkey Hill, L.P. Pennsylvania 23-2922126
Wells Aircraft, Inc. Kansas 48-0690719
Fred Meyer, Inc. Delaware 91-1826443
Fred Meyer Stores, Inc. Delaware 93-0798201
CB&S Advertising Agency, Inc. Oregon 93-0587794
Distribution Trucking Company Oregon 93-0786441
FM, Inc. Utah 93-1197669
FM Holding Corporation Delaware 93-0864302
Grand Central, Inc. Utah 87-0277527
Fred Meyer of Alaska, Inc. Alaska 93-0802793
Fred Meyer of California, Inc. California 93-0979434
Fred Meyer Jewelers, Inc. California 68-0202947
Roundup Co. Washington 93-0798202
JH Properties, Inc. Washington 91-1816127
Smith's Food & Drug Centers, Inc. Delaware 87-0258768
Richie's, Inc. Texas 74-2047032

STATE OF INCORPORATION/ IRS EMPLOYER
NAME ORGANIZATION IDENTIFICATION NO.
---- ----------------------- ------------------

Smith's Beverage of Wyoming, Inc. Wyoming 80-0126833
Quality Food Centers, Inc. Washington 91-1330075
Hughes Markets, Inc. California 95-1947206
Hughes Realty, Inc. California 95-2253719
KU Acquisition Corporation Washington 91-1765648
Second Story, Inc. Washington 91-1753356
Quality Food, Inc. Delaware 91-1829342
Quality Food Holdings, Inc. Delaware 91-1829339
QFC Sub, Inc. Washington 91-1931177
Food 4 Less Holdings, Inc. Delaware 33-0642810
Ralphs Grocery Company Delaware 95-4356030
Alpha Beta Company California 95-1456805
Bay Area Warehouse Stores, Inc. California 93-1087199
Bell Markets, Inc. California 94-1569281
Cala Co. Delaware 95-4200005
Cala Foods, Inc. California 94-1342664
Crawford Stores, Inc. California 95-0657410
Food 4 Less of California, Inc. California 33-0293011
Food 4 Less of Southern California, Inc. Delaware 33-0483203
Food 4 Less Merchandising, Inc. California 33-0483193
Food 4 Less GM, Inc. California 95-4390406
Kroger Texas L.P. Ohio 31-1678530
RJD Assurance, Inc. Vermont 03-0364178

INCORPORATION BY REFERENCE OF REGISTRATION STATEMENT
ON FORM S-3, FILE NO. 333-95955

The Kroger Co. (the "Company") hereby incorporates by reference into this
Registration Statement on Form S-3 in its entirety the Registration Statement on
Form S-3 (File No. 333-95955) declared effective on February 2, 2000, by the
SEC, including each of the documents filed by the Company with the SEC and
incorporated or deemed to be incorporated by reference therein.
4

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-3 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Cincinnati, State of Ohio, on May 4, 2001.

THE KROGER CO.

BY /s/ BRUCE M. GACK
------------------------------------
Bruce M. Gack
Assistant Secretary

Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the date indicated.

REGISTRANT

SIGNATURE TITLE
--------- -----

* /s/ REUBEN V. ANDERSON Director
- ---------------------------------------------
Reuben V. Anderson

* /s/ ROBERT D. BEYER Director
- ---------------------------------------------
Robert D. Beyer

* /s/ JOHN L. CLENDENIN Director
- ---------------------------------------------
John L. Clendenin

* /s/ DAVID B. DILLON Director, President and
- --------------------------------------------- Chief Operating Officer
David B. Dillon

* /s/ CARLTON J. JENKINS Director
- ---------------------------------------------
Carlton J. Jenkins

* /s/ BRUCE KARATZ Director
- ---------------------------------------------
Bruce Karatz

* /s/ JOHN T. LAMACCHIA Director
- ---------------------------------------------
John T. LaMacchia

SIGNATURE TITLE DATE
--------- ----- ----

* /s/ EDWARD M. LIDDY Director
- ---------------------------------------------
Edward M. Liddy

* /s/ CLYDE R. MOORE Director
- ---------------------------------------------
Clyde R. Moore

* /s/ T. BALLARD MORTON, JR. Director
- ---------------------------------------------
T. Ballard Morton, Jr.

Director
- ---------------------------------------------
Thomas H. O'Leary

* /s/ KATHERINE D. ORTEGA Director
- ---------------------------------------------
Katherine D. Ortega

* /s/ JOSEPH A. PICHLER Chairman of the Board of
- --------------------------------------------- Directors, Chief
Joseph A. Pichler Executive Officer, and
Director

* /s/ STEVEN R. ROGEL Director
- ---------------------------------------------
Steven R. Rogel

* /s/ J. MICHAEL SCHLOTMAN Group Vice President and
- --------------------------------------------- Chief Financial
J. Michael Schlotman Officer -- Principal
Financial Officer

* /s/ MARTHA ROMAYNE SEGER Director
- ---------------------------------------------
Martha Romayne Seger

* /s/ BOBBY S. SHACKOULS Director
- ---------------------------------------------
Bobby S. Shackouls

* /s/ MARY ELIZABETH VAN OFLEN Vice President and Corporate
- --------------------------------------------- Controller -- Principal
Mary Elizabeth Van Oflen Accounting Officer

* /s/ JAMES D. WOODS Director
- ---------------------------------------------
James D. Woods

*By /s/ BRUCE M. GACK
- ---------------------------------------------
Bruce M. Gack
As Attorney-in-fact
May 4, 2001

CO-REGISTRANT OFFICERS AND DIRECTORS

SIGNATURE TITLE DATE
All as of
May 4, 2001

Dillon Companies, Inc.

/s/ DAVID B. DILLON Director and Chairman of
- --------------------------------------------- the Board (Principal
David B. Dillon Executive Officer)

/s/ FRANK J. REMAR Vice President and
- --------------------------------------------- Treasurer (Principal
Frank J. Remar Financial and Accounting
Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

Drugs Distributors, Inc.

/s/ J. ROBERT RICE Director and President
- --------------------------------------------- (Principal Executive
J. Robert Rice Officer)

/s/ ROBERT WELTY Treasurer (Principal
- --------------------------------------------- Financial and Accounting
Robert Welty Officer)

Director and Secretary
- ---------------------------------------------
Paul W. Heldman

/s/ Thomas P. O'Brien, Jr. Director
- ---------------------------------------------
Thomas P. O'Brien, Jr.

SIGNATURE TITLE
--------- -----

Henpil, Inc.

/s/ LEE BREWER President and Director
- --------------------------------------------- (Principal Executive
Lee Brewer Officer)

/s/ STEVEN MCMILLAN Director, Treasurer, and
- --------------------------------------------- Secretary (Principal
Steven McMillan Financial and Accounting
Officer)

Director
- ---------------------------------------------
Thomas P. O'Brien, Jr.

Inter-American Foods, Inc.

/s/ PAUL W. HELDMAN Director and President
- --------------------------------------------- (Principal Executive Officer)
Paul W. Heldman

/s/ W. RODNEY MCMULLEN Vice President and Chief
- --------------------------------------------- Financial Officer
W. Rodney McMullen (Principal Financial
Officer)

/s/ LAWRENCE M. TURNER Treasurer (Principal
- --------------------------------------------- Accounting Officer)
Lawrence M. Turner

/s/ Thomas P. O'Brien, Jr. Director
- ---------------------------------------------
Thomas P. O'Brien, Jr.

Director
- ---------------------------------------------
Bruce M. Gack

J. V. Distributing, Inc.

/s/ W. RODNEY MCMULLEN President (Principal
- --------------------------------------------- Executive Officer)
W. Rodney McMullen

/s/ LAWRENCE M. TURNER Treasurer (Principal
- --------------------------------------------- Financial and Accounting
Lawrence M. Turner Officer)

SIGNATURE TITLE
--------- -----

Director and Vice
- --------------------------------------------- President
Paul W. Heldman

/s/ THOMAS P. O'BRIEN, JR. Director
- ---------------------------------------------
Thomas P. O'Brien, Jr.

/s/ BRUCE M. GACK Director and Secretary
- ---------------------------------------------
Bruce M. Gack

KRGP Inc.
KRLP Inc.
Kroger Limited Partnership I
By KRGP Inc., the General Partner
Kroger Limited Partnership II
By KRGP Inc., the General Partner
Kroger Texas L.P.
By KRGP Inc., the General Partner

/s/ JOSEPH A. PICHLER Director, Chairman of the
- --------------------------------------------- Board, and Chief Executive
Joseph A. Pichler Officer (Principal
Executive Officer)

/s/ LAWRENCE M. TURNER Vice President and
- --------------------------------------------- Treasurer (Principal
Lawrence M. Turner Financial and Accounting
Officer)

Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

/s/ THOMAS. P. O'BRIEN, JR. Director
- ---------------------------------------------
Thomas P. O'Brien, Jr.

/s/ BRUCE M. GACK Director
- ---------------------------------------------
Bruce M. Gack

SIGNATURE TITLE
--------- -----

The Kroger Co. of Michigan

/s/ JON C. FLORA Director, Chairman of the
- --------------------------------------------- Board, and Chief Executive
Jon C. Flora Officer (Principal
Executive Officer)

/s/ KEVIN TROMBLEY Treasurer and Secretary
- --------------------------------------------- (Principal Financial and
Kevin Trombley Accounting Officer)

/s/ PAUL W. HELDMAN Director, President and
- --------------------------------------------- Assistant Secretary
Paul W. Heldman

Director and Vice
- --------------------------------------------- President-Operations
James Perun

Kroger Dedicated Logistics Co.

/s/ PAUL W. HELDMAN Director and President
- --------------------------------------------- (Principal Executive
Paul W. Heldman Officer)

/s/ LAWRENCE M. TURNER Director, Vice President,
- --------------------------------------------- and Treasurer (Principal
Lawrence M. Turner Financial and Accounting
Officer)

Director
- ---------------------------------------------
W. Rodney McMullen

Peyton's-Southeastern, Inc.

/s/ J. ROBERT RICE Director, President and
- --------------------------------------------- Chief Executive Officer
J. Robert Rice (Principal Executive
Officer)

/s/ ROBERT WELTY Treasurer and Secretary
- --------------------------------------------- (Principal Financial and
Robert Welty Accounting Officer)

SIGNATURE TITLE
--------- -----

/s/ TERRY L. COX Director
- ---------------------------------------------
Terry L. Cox

Director and Assistant
- --------------------------------------------- Secretary
Paul W. Heldman

Rocket Newco, Inc.

/s/ THOMAS P. O'BRIEN, JR. Director and President
- --------------------------------------------- (Principal Executive
Thomas P. O'Brien, Jr. Officer)

/s/ STEVEN MCMILLAN Vice President, Treasurer,
- --------------------------------------------- and Secretary (Principal
Steven McMillan Financial and Accounting
Officer)

/s/ LEE BREWER Director and Vice
- --------------------------------------------- President
Lee Brewer

Director and Vice
- --------------------------------------------- President
Jack Cannon

Topvalco, Inc.

/s/ JAMES E. HODGE President (Principal
- --------------------------------------------- Executive Officer)
James E. Hodge

/s/ LAWRENCE M. TURNER Director, Vice President,
- --------------------------------------------- Treasurer, and Assistant
Lawrence M. Turner Secretary (Principal
Financial and Accounting
Officer)

Director and Vice
- --------------------------------------------- President
Paul W. Heldman

/s/ THOMAS P. O'BRIEN, JR. Director and Assistant
- --------------------------------------------- Secretary
Thomas P. O'Brien, Jr.

Vine Court Assurance Incorporated
RJD Assurance, Inc.

/s/ MARY ELIZABETH VAN OFLEN Director and President
- --------------------------------------------- (Principal Executive
Mary Elizabeth Van Oflen Officer)

SIGNATURE TITLE
--------- -----

/s/ LAWRENCE M. TURNER Treasurer (Principal
- --------------------------------------------- Financial Officer)
Lawrence M. Turner

/s/ TODD C. FREASE Director, Controller, and
- --------------------------------------------- Chief Accounting Officer
Todd C. Frease (Principal Accounting
Officer)

/s/ BRUCE M. GACK Director and Vice
- --------------------------------------------- President
Bruce M. Gack

Director
- ---------------------------------------------
L. Thomas Aydt II

Director
- ---------------------------------------------
Alan D. Port

Wydiv, Inc.

/s/ JACK CANNON Director and President
- --------------------------------------------- (Principal Executive
Jack Cannon Officer)

/s/ STEVEN MCMILLAN Director, Vice President,
- --------------------------------------------- Treasurer and Secretary
Steven McMillan (Principal Financial and
Accounting Officer)

Director
- ---------------------------------------------
Thomas P. O'Brien, Jr.

SIGNATURE TITLE
--------- -----

Dillon Real Estate Co., Inc.

/s/ FRANK J. REMAR Director and President
- --------------------------------------------- (Principal Executive
Frank J. Remar Officer)

/s/ LAWRENCE M. TURNER Vice President and
- --------------------------------------------- Treasurer (Principal
Lawrence M. Turner Financial and Accounting
Officer)

/s/ DAVID B. DILLON Director and Vice
- --------------------------------------------- President
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice
- --------------------------------------------- President and Secretary
Paul W. Heldman

Director
- ---------------------------------------------
Joseph A. Pichler

SIGNATURE TITLE
--------- -----

Junior Food Stores of West Florida, Inc.

/s/ MARK SALISBURY President (Principal
- --------------------------------------------- Executive Officer)
Mark Salisbury

/s/ FRANK J. REMAR Vice President, Treasurer
- --------------------------------------------- and Assistant Secretary
Frank J. Remar (Principal Financial and
Accounting Officer)

Director
- ---------------------------------------------
David B. Dillon

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

/s/ PAUL W. HELDMAN Director
- ---------------------------------------------
Paul W. Heldman

Kwik Shop, Inc.

/s/ HENRY R. WAGUESPACK President (Principal
- --------------------------------------------- Executive Officer)
Henry R. Waguespack

/s/ FRANK J. REMAR Director, Vice President,
- --------------------------------------------- Assistant Secretary and Treasurer
Frank J. Remar (Principal Financial and
Accounting Officer)

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President and
- --------------------------------------------- Secretary
Paul W. Heldman

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Mini Mart, Inc.

/s/ ARTHUR STAWSKI President (Principal
- --------------------------------------------- Executive Officer)
Arthur Stawski

/s/ FRANK J. REMAR Treasurer and Assistant Secretary
- --------------------------------------------- (Principal Financial and
Frank J. Remar Accounting Officer)

SIGNATURE TITLE
--------- -----

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President and
- --------------------------------------------- Secretary
Paul W. Heldman

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Quik Stop Markets, Inc.

/s/ VAN S. TARVER President (Principal
- --------------------------------------------- Executive Officer)
Van S. Tarver

/s/ FRANK J. REMAR Vice President, Assistant
- --------------------------------------------- Secretary and Treasurer
Frank J. Remar (Principal Financial and
Accounting Officer)

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director
- ---------------------------------------------
Paul W. Heldman

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

THGP Co., Inc.
THLP Co., Inc.
Turkey Hill, L.P.
By THGP Co., Inc.,
its General Partner

/s/ DAVID B. DILLON Director, President and
- --------------------------------------------- Chief Executive Officer
David B. Dillon (Principal Executive Officer)

/s/ FRANK J. REMAR Vice President, Assistant Secretary,
- --------------------------------------------- and Treasurer
Frank J. Remar (Principal Financial and
Accounting Officer)

Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

SIGNATURE TITLE
--------- -----

Wells Aircraft, Inc.

/s/ GARY W. CROW President (Principal
- --------------------------------------------- Executive Officer)
Gary W. Crow

/s/ FRANK J. REMAR Vice President, Assistant Secretary
- --------------------------------------------- and Treasurer (Principal
Frank J. Remar Financial and Accounting
Officer)

/s/ DAVID B. DILLON Director, and Vice President
- ---------------------------------------------
David B. Dillon

Director, Vice President and
- --------------------------------------------- Secretary
Paul W. Heldman

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Fred Meyer Stores, Inc.

/s/ SAMMY K. DUNCAN President and Chief
- --------------------------------------------- Executive Officer
Sammy K. Duncan (Principal Executive
Officer)

/s/ DAVID DEATHERAGE Vice President and Chief
- --------------------------------------------- Financial Officer
David Deatherage (Principal Financial
Officer)

/s/ LAWRENCE M. TURNER Vice President and
- --------------------------------------------- Treasurer (Principal
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director
- ---------------------------------------------
Paul W. Heldman

SIGNATURE TITLE
--------- -----

Fred Meyer, Inc.
CB&S Advertising Agency, Inc.
Distribution Trucking Company
FM, Inc.
FM Holding Corporation
Grand Central, Inc.
Fred Meyer of Alaska, Inc.
Fred Meyer of California, Inc.
Roundup Co.
JH Properties, Inc.

/s/ WARREN F. BRYANT President and Chief
- --------------------------------------------- Executive Officer
Warren F. Bryant (Principal Executive
Officer)

/s/ DAVID DEATHERAGE Vice President and Chief
- --------------------------------------------- Financial Officer
David Deatherage (Principal Financial
Officer)

/s/ LAWRENCE M. TURNER Vice President and
- --------------------------------------------- Treasurer (Principal
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

Smith's Beverage of Wyoming, Inc.
Hughes Markets, Inc.
Hughes Realty, Inc.
KU Acquisition Corporation

/s/ WARREN F. BRYANT President and Chief
- --------------------------------------------- Executive Officer
Warren F. Bryant (Principal Executive
Officer)

/s/ LAWRENCE M. TURNER Vice President and Treasurer
- --------------------------------------------- (Principal Financial and
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

SIGNATURE TITLE
--------- -----

Fred Meyer Jewelers, Inc.

/s/ EDWARD A. DAYOOB President and Chief Executive
- --------------------------------------------- Officer (Principal Executive
Edward A. Dayoob Officer)

/s/ MICHAEL J. MILLER Vice President and Chief
- --------------------------------------------- Financial Officer
MICHAEL J. MILLER (Principal Financial
Officer)

/s/ LAWRENCE M. TURNER Vice President and
- --------------------------------------------- Treasurer (Principal
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

Smith's Food & Drug Centers, Inc.

/s/ WARREN F. BRYANT Chief Executive Officer
- --------------------------------------------- (Principal Executive
Warren F. Bryant Officer)

/s/ JAMES A. KLOPP Chief Financial Officer
- --------------------------------------------- (Principal Financial
JAMES A. KLOPP Officer)

/s/ LAWRENCE M. TURNER Vice President and
- --------------------------------------------- Treasurer (Principal
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

SIGNATURE TITLE
--------- -----

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

Richie's, Inc.

/s/ ARTURO YE Director and President
- --------------------------------------------- (Principal Executive
Arturo Ye Officer)

/s/ KEITH C. LARSON Director, Vice President,
- --------------------------------------------- and Secretary (Principal
Keith C. Larson Financial and Accounting
Officer)

Director
- ---------------------------------------------
Paul W. Heldman

Quality Food Centers, Inc.
Quality Food, Inc.
Quality Food Holdings, Inc.
QFC Sub, Inc.
Second Story, Inc.

/s/ WARREN F. BRYANT Chief
- --------------------------------------------- Executive Officer
Warren F. Bryant (Principal Executive
Officer)

/s/ LAWRENCE M. TURNER Vice President and Treasurer
- --------------------------------------------- (Principal Financial and
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

SIGNATURE TITLE
--------- -----

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

Food 4 Less Holdings, Inc.
Cala Co.
Bay Area Warehouse Stores, Inc.
Bell Markets, Inc.
Cala Foods, Inc.
Crawford Stores, Inc.
Food 4 Less of Southern California, Inc.
Alpha Beta Company
Food 4 Less GM, Inc.
Food 4 Less of California, Inc.
Food 4 Less Merchandising, Inc.

/s/ E. JOHN BURGON President (Principal
- --------------------------------------------- Executive Officer)
E. JOHN BURGON

/s/ LAWRENCE M. TURNER Vice President and Treasurer
- --------------------------------------------- (Principal Financial and
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

Ralphs Grocery Company

/s/ E. JOHN BURGON President (Principal
- --------------------------------------------- Executive Officer)
E. JOHN BURGON

/s/ STEVEN MCMILLAN Senior Vice President and
- --------------------------------------------- Chief Financial Officer
Steven McMillan (Principal Financial Officer)

/s/ LAWRENCE M. TURNER Vice President and Treasurer
- --------------------------------------------- (Principal Financial and
Lawrence M. Turner Accounting Officer)

/s/ JOSEPH A. PICHLER Director
- ---------------------------------------------
Joseph A. Pichler

Director
- ---------------------------------------------
David B. Dillon

/s/ PAUL W. HELDMAN Director, Vice President,
- --------------------------------------------- and Secretary
Paul W. Heldman

EXHIBIT INDEX

EXHIBIT
NUMBER DOCUMENT DESCRIPTION
- ------- --------------------

5.1 -- Opinion of Paul Heldman, Esq. ...........................
23.1 -- Consent of PricewaterhouseCoopers LLP. ..................
23.2 -- Consent of Paul Heldman, Esq., included in Exhibit
5.1. ....................................................
24.1 -- Powers of Attorney. .....................................