0001193125-16-582407.txt : 20160616 0001193125-16-582407.hdr.sgml : 20160616 20160506205508 ACCESSION NUMBER: 0001193125-16-582407 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Performance Food Group Co CENTRAL INDEX KEY: 0001618673 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-GROCERIES & GENERAL LINE [5141] IRS NUMBER: 431983182 STATE OF INCORPORATION: DE FISCAL YEAR END: 0627 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12500 WEST CREEK PARKWAY CITY: RICHMOND STATE: VA ZIP: 23238 BUSINESS PHONE: (804) 484-7700 MAIL ADDRESS: STREET 1: 12500 WEST CREEK PARKWAY CITY: RICHMOND STATE: VA ZIP: 23238 CORRESP 1 filename1.htm CORRESP

SIMPSON THACHER & BARTLETT LLP

425 LEXINGTON AVENUE

NEW YORK, N.Y. 10017-3954

(212) 455-2000

 

 

FACSIMILE (212) 455-2502

 

DIRECT DIAL NUMBER

(212) 455-2255

   

E- MAIL ADDRESS

IFERT@STBLAW.COM

May 6, 2016

VIA EDGAR

 

  Re:   

Performance Food Group Company

Registration Statement on Form S-1

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of Performance Food Group Company (the “Company”), we hereby submit by direct electronic transmission for filing under the Securities Act of 1933, as amended, a Registration Statement on Form S-1 (the “Registration Statement”) relating to the proposed offering of the Company’s common stock by several selling stockholders.

Please note that the financial, business and other disclosure in the Registration Statement is based substantially on disclosure contained in the Registration Statement on Form S-1 of Performance Food Group Company. (File No. 333-198654) used in connection with the recent initial public offering of the Company (the “IPO Registration Statement”). The IPO Registration Statement was fully reviewed by Daniel Porco, Mary L. Ransom, Lilyanna Peyser, William Thompson, Ta Tanisha Meadows and Robyn Manuel of the staff of the Securities and Exchange Commission (the “Commission”) and declared effective by the Commission on September 30, 2015.

The filing fee in the amount of $36,200.64 was deposited by wire transfer of same-day funds to the Commission’s account at US Bank on May 5, 2016.

Please do not hesitate to contact me at (212) 455-2255 or Xavier Kowalski at (212) 455-3804 of this firm with any questions you may have regarding this filing.

Very truly yours,

/s/ Igor Fert

Igor Fert