August 26, 2011
Ms. Jennifer Thompson, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE, MS 3561
Washington, DC 20549
RE: | Publix Super Markets, Inc. | |
Form 10-K Filed February 28, 2011 File No. 000-00981 |
Dear Ms. Thompson:
This letter is in response to your letter dated August 16, 2011. We contacted you regarding an extension of the deadline for our response. As we discussed, we have decided to appeal this matter to the Office of the Chief Accountant. As agreed, we will submit our appeal to the Office of the Chief Accountant, with a copy to the Division of Corporation Finance, by September 14, 2011. We are requesting the additional time to respond because we are providing additional information and some key individuals have been unavailable due to vacations.
Sincerely, |
/s/ John A. Attaway |
John A. Attaway Senior Vice President, General Counsel & Secretary |