<SEC-DOCUMENT>0001104659-22-077663-index.html : 20220706
<SEC-HEADER>0001104659-22-077663.hdr.sgml : 20220706
<ACCEPTANCE-DATETIME>20220706152708
ACCESSION NUMBER:		0001104659-22-077663
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20220706
DATE AS OF CHANGE:		20220706
EFFECTIVENESS DATE:		20220706

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KROGER CO
		CENTRAL INDEX KEY:			0000056873
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				310345740
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0128

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-266030
		FILM NUMBER:		221068472

	BUSINESS ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45201
		BUSINESS PHONE:		5137624000

	MAIL ADDRESS:	
		STREET 1:		1014 VINE ST
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45201
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2219416d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
Document 1 - file: tm2219416d1_s8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2219416d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: tm2219416d1_ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2219416d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 3 - file: tm2219416d1_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>4
<FILENAME>tm2219416d1_ex24-1.htm
<DESCRIPTION>EXHIBIT 24.1
<TEXT>
Document 4 - file: tm2219416d1_ex24-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>5
<FILENAME>tm2219416d1_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 5 - file: tm2219416d1_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>6
<FILENAME>tm2219416d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 6 - file: tm2219416d1_ex-filingfees.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>tm2219416d1_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 7 - file: tm2219416d1_ex5-1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>tm2219416d1_s8img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 8 - file: tm2219416d1_s8img001.jpg

</DOCUMENT>
</SEC-DOCUMENT>