TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 1, 2021 George Holm President and Chief Executive Officer Performance Food Group Co 12500 West Creek Parkway Richmond, Virginia 23238 Re: Performance Food Group Co Registration Statement on Form S-4 Filed June 28, 2021 File No. 333-257454 Dear Mr. Holm: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeremy London, Esq.