Darden Restaurants, Inc.

1000 Darden Center Drive

Orlando, FL 32837

407-245-6224

VIA EDGAR

July 18, 2014

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Darden Restaurants, Inc. (File No. 1-13666)
Annual Report on Form 10-K for year ended May 25, 2014
Instruction D(3) - Changes in accounting practices

Ladies and Gentlemen:

On behalf of Darden Restaurants, Inc. (“Darden”) I am submitting herewith for filing with the Commission by EDGAR Darden’s Annual Report on Form 10-K for the year ended May 25, 2014 (the “Form 10-K”).

Pursuant to General Instruction D(3) to Form 10-K, please be advised that the financial statements in the Form 10-K, included as Exhibit 13, do not reflect a change from the preceding year in accounting principles or practices, or in the method of applying such principles or practices.

Thank you, and please call me at 407-245-6224 if you have any questions.

Very truly yours,

/s/ Bruce A. Brown

Bruce A. Brown

Vice President, Associate General Counsel* & Assistant Secretary

*Authorized House Counsel, admitted only in New York

Enclosure