-----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, J24My0emtUTzrAhxUihATegVKj/ZF0NqTTTVdwMSJRvoYC+5gmDzEGlBPtuAto1J eyd90C+iKkGzENExxsEl5g== 0000950152-08-000731.txt : 20080728 0000950152-08-000731.hdr.sgml : 20080728 20080201154734 ACCESSION NUMBER: 0000950152-08-000731 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20080201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SMUCKER J M CO CENTRAL INDEX KEY: 0000091419 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033] IRS NUMBER: 340538550 STATE OF INCORPORATION: OH FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STRAWBERRY LN CITY: ORRVILLE STATE: OH ZIP: 44667 BUSINESS PHONE: 3306823000 MAIL ADDRESS: STREET 1: STRAWBERRY LANE, P.O. BOX 280 CITY: ORRVILLE STATE: OH ZIP: 44667 CORRESP 1 filename1.htm corresp
 

jjenkins@calfee.com
216.622.8507 Direct
 
Calfee, Halter & Griswold LLP
Attorneys at Law
1400 KeyBank Center
800 Superior Avenue
Cleveland, Ohio 44114-2688
216.622.8200 Phone
216.241.0816 Fax
www.calfee.com


February 1, 2008
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-3010
                 
Attention:       Sean Donahue
 
                
 
      Re:       The J.M. Smucker Company (File No. 1-05111
Ladies and Gentlemen:
This firm represents The J.M. Smucker Company (the “Company”). The purpose of this letter is to confirm my telephone conversation of yesterday afternoon with Mr. Donahue of the Division of Corporation Finance. During that discussion, Mr. Donahue agreed to extend the Company’s response date for the staff’s January 31, 2008 comment letter to February 29, 2008.
The Company appreciates the staff’s willingness to extend the response date. If any further information is required, please feel free to contact the undersigned at the telephone number or e-mail address set forth above.
Very truly yours,
/s/ John J. Jenkins
John J. Jenkins
         
cc:
      Mark R. Belgya
 
      M. Ann Harlan, Esq.

 
 
Cleveland | Columbus


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