-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DXbyr8JsYE1kRiPufVr3dX/Gfo+qbGtIhfEkwhfYSGgbAhiHKk/7LQUMxFaXVhig
 MJFQ4/meMMTcv+YUr/NFew==

<SEC-DOCUMENT>0000000000-06-046767.txt : 20060927
<SEC-HEADER>0000000000-06-046767.hdr.sgml : 20060927
<ACCEPTANCE-DATETIME>20060927145331
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-046767
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060927

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PIERRE FOODS INC
		CENTRAL INDEX KEY:			0000067494
		STANDARD INDUSTRIAL CLASSIFICATION:	SAUSAGE, OTHER PREPARED MEAT PRODUCTS  [2013]
		IRS NUMBER:				560945643
		STATE OF INCORPORATION:			NC
		FISCAL YEAR END:			0306

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		9990 PRINCETON RD
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45246
		BUSINESS PHONE:		513-874-8741

	MAIL ADDRESS:	
		STREET 1:		9990 PRINCETON RD
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45246

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FRESH FOODS INC
		DATE OF NAME CHANGE:	19980513

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WSMP INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WESTERN STEER MOM N POPS INC
		DATE OF NAME CHANGE:	19880719
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-026739
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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