April 10, 2008

VIA FACSIMILE (202)772-9368
Mr. Sean Donahue
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:	Archer-Daniels-Midland Company
	Form 10-K for Fiscal Year Ended June 30, 2007
	Filed August 27, 2007
	File No. 1-00044

Dear Mr. Donahue:

     I acknowledge receipt of the letter dated March 31, 2008 signed by H. Roger Schwall (the “Letter”). This correspondence is addressed to you pursuant to the instructions contained in the Letter.

     Archer-Daniels-Midland Company will respond to the Letter on or before April 22, 2008.

Sincerely,

D. J. Smith
Executive Vice President, General Counsel
& Secretary

cc:       Steve Mills