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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 92E6KDeXksKcOog+7h8I+g==

<SEC-DOCUMENT>0000000000-05-021707.txt : 20060417
<SEC-HEADER>0000000000-05-021707.hdr.sgml : 20060417
<ACCEPTANCE-DATETIME>20050504104516
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-021707
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050504

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WINN DIXIE STORES INC
		CENTRAL INDEX KEY:			0000107681
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				590514290
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		5050 EDGEWOOD CT
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32224
		BUSINESS PHONE:		9047835000

	MAIL ADDRESS:	
		STREET 1:		5050 EDWOOD CT
		CITY:			JACKSONVILLE
		STATE:			FL
		ZIP:			32254

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WINN & LOVETT GROCERY INC
		DATE OF NAME CHANGE:	19710927

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WINN & LOVETT GROCERY CO
		DATE OF NAME CHANGE:	19671119
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-04-146967
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										May 4, 2005

By U.S. Mail

Mr. Bennett L. Nussbaum
Senior Vice President and Chief Financial Officer
Winn-Dixie Stores, Inc.
5050 Edgewood Court
Jacksonville, FL 32254

	Re:  Winn-Dixie Stores, Inc.
	Form 10-K for the fiscal year ended June 30, 2004
      File No. 1-3657

Dear Mr. Nussbaum:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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