January 3, 2008 Mr. John Reynolds Assistant Director, Division of Corporation Finance U.S. Securities and Exchange Commission Mail Stop 3561 Washington, D.C. 20549 By Edgar, Facsimile and Overnight Mail Re: Brown-Forman Corporation Form 10-K for Fiscal Year Ended April 30, 2007 Filed June 28, 2007 File No. 002-26821 Dear Mr. Reynolds: We have received your letter dated December 12, 2007, commenting on our Form 10-K for the year ended April 30, 2007. Unfortunately, personnel absences due to the holidays have delayed our receipt of your letter and our ability to respond to your comments within the ten business days that you requested. We sincerely apologize for the delay and pledge to provide you with a response by no later than January 11, 2008. If you have any concerns in the meantime, please direct them to me at (502) 774-7165. Sincerely, Jane C. Morreau Senior Vice President and Controller cc: Ronald E. Alper