Fishman Haygood Phelps
Walmsley Willis & Swanson, L.L.P.
201 St. Charles Avenue
46th Floor
New Orleans, Louisiana 70170-4600
Maureen Brennan Gershanik
(504) 586-5278 Direct
mgershanik@fishmanhaygood.com
January 23, 2012
VIA EDGAR TRANSMISSION
Mr. Lyn Shenk
Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549-7010
Re: | Sanderson Farms, Inc., File No. 001-14977 |
Form 10-K for the Fiscal Year Ended October 31, 2011
Filed on December 20, 2011
Dear Mr. Shenk:
We represent Sanderson Farms, Inc. (the “Company”). I am writing to confirm our telephone conversation today in which you granted the Company a one-week extension to respond to the Staff’s comment letter regarding the Company’s 10-K report. Pursuant to the extension, the Company will respond to the Staff’s letter on or before February 10, 2012.
Thank you for your consideration.
Sincerely, |
/s/ Maureen Brennan Gershanik |
Maureen Brennan Gershanik |
cc: Mr. Mike Cockrell,
Sanderson Farms, Inc.