David J. Smith
Executive Vice President, Secretary and
General Counsel Archer Daniels Midland Company
4666 Faries Parkway
Decatur, IL 62526
T 217.424.6183 F 217.424.6196
d_smith@admworld.com

May 30, 2008

VIA FACSIMILE (202)772-9368 and filed on EDGAR
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
Definitive Proxy Statement on Schedule 14A filed September 28, 2007
Filed August 27, 2007
File No. 1-00044

Dear Mr. Donahue:

     I acknowledge receipt of the letter dated May 15, 2008 signed on behalf of 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 June 6, 2008.

Sincerely,

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

cc: Steve Mills