0001193125-16-649279.txt : 20160817 0001193125-16-649279.hdr.sgml : 20160817 20160715143132 ACCESSION NUMBER: 0001193125-16-649279 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kraft Heinz Foods Co CENTRAL INDEX KEY: 0000046640 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030] IRS NUMBER: 250542520 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 PPG PLACE STREET 2: SUITE 3100 CITY: PITTSBURGH STATE: PA ZIP: 15222-5448 BUSINESS PHONE: 4124565700 MAIL ADDRESS: STREET 1: P O BOX 57 STREET 2: P O BOX 57 CITY: PITTSBURGH STATE: PA ZIP: 15230 FORMER COMPANY: FORMER CONFORMED NAME: HEINZ H J CO DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kraft Heinz Co CENTRAL INDEX KEY: 0001637459 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030] IRS NUMBER: 462078182 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE PPG PLACE CITY: PITTSBURGH STATE: PA ZIP: 15222 BUSINESS PHONE: 412-456-5700 MAIL ADDRESS: STREET 1: ONE PPG PLACE CITY: PITTSBURGH STATE: PA ZIP: 15222 FORMER COMPANY: FORMER CONFORMED NAME: H.J. Heinz Holding Corp DATE OF NAME CHANGE: 20150323 CORRESP 1 filename1.htm Acceleration Letter

KRAFT HEINZ FOODS COMPANY

THE KRAFT HEINZ COMPANY

1 PPG Place

Pittsburgh, Pennsylvania 15222

July 15, 2016

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

FAX: (202) 772-9202

 

Re:    Kraft Heinz Foods Company and The Kraft Heinz Company (the “Registrants”) Registration Statement on Form S-4 (SEC File No. 333-212423) Originally Filed on July 7, 2016

Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended (the “Act”), the Registrants hereby request acceleration of the effective date of their Registration Statement on Form S-4, as amended, with respect to themselves of the securities specified therein (SEC File No. 333-212423) (the “Registration Statement”) to 4:00 p.m., Eastern time, on July 19, 2016 or as soon as practicable thereafter.

The Registrants hereby acknowledge their responsibilities under the Act and the Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement. The Registrants hereby further acknowledge that:

 

  •   should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare this filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •   the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •   the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please call Joshua Korff or Michael Kim of Kirkland & Ellis LLP, counsel to the Registrants, at (212) 446-4943 or (212) 446-4746, respectively, as soon as the Registration Statement has been declared effective.

 

Very truly yours,
KRAFT HEINZ FOODS COMPANY
By:  

/s/ James Liu

Name:   James Liu
Title:   Treasurer
THE KRAFT HEINZ COMPANY
By:  

/s/ James Savina

Name:   James Savina
Title:   Senior Vice President, Global General Counsel and Corporate Secretary