April 27, 2005 via facsimile and U.S. mail Mr. John F. Inserra Chief Financial Officer c/o Del Monte Fresh Produce Company 241 Sevilla Avenue Coral Gables, FL 33134 	Re:	Fresh Del Monte Produce Inc. 		Form 20-F, Filed March 8, 2005 		Form 20-F/A, Filed March 9, 2005 		File No. 333-07708 Dear Mr. Inserra: We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments. 							Sincerely, 							H. Roger Schwall 							Assistant Director ?? ?? ?? ?? Fresh Del Monte Produce Inc. April 20, 2005 page 2 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE