B&G Foods, Inc. Four Gatehall Drive Parsippany, NJ 07054 Tel: (973) 401-6500 Fax: (973) 630-6550 |
VIA EDGAR |
| |
|
| |
October 4, 2013 |
| |
|
| |
Securities and Exchange Commission |
| |
Division of Corporate Finance |
| |
100 F. Street, N.E. |
| |
Washington, DC 20549 |
| |
Attn: | Karl Hiller |
|
| Branch Chief |
|
|
|
|
Re: | B&G Foods, Inc. |
|
| Form 10-K for the Fiscal Year ended December 29, 2012 |
|
| Filed February 26, 2013 |
|
| File No. 001-32316 |
|
Ladies and Gentlemen:
This letter is to confirm the telephone conversation between Ms. Kimberly Calder, Assistant Chief Accountant, and the undersigned on Thursday, October 3, 2013, regarding the comments that you have provided on behalf of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”) in your letter dated September 5, 2013 (the “Comment Letter”).
The Staff had previously granted our request to extend the Company’s deadline to respond to the Comment Letter from September 19th to October 4th. We are in the process of preparing our response to the Comment Letter. However, as I explained in our telephone conversation yesterday, because the Company has been engaged in negotiations and document preparation for an acquisition that is expected to sign and close early next week and has also had to spend more time than expected on certain other corporate and legal matters, the Company requires additional time to fully and appropriately respond to the comments made by the Staff. Therefore, we respectfully requested a further extension of time to respond to the Comment Letter and were advised that such request would be granted by the Staff. We appreciate the Staff’s willingness to grant our request. We intend to submit our response to you on or before Friday, October 11, 2013.
If you have any questions with respect to the foregoing, please contact me at (973) 630-6406.
Sincerely,
/s/ Scott E. Lerner |
|
|
|
Scott E. Lerner |
|
Executive Vice President, General Counsel and Secretary |
|
Quality Foods Since 1889