<SEC-DOCUMENT>0001104659-24-066900-index.html : 20240531
<SEC-HEADER>0001104659-24-066900.hdr.sgml : 20240531
<ACCEPTANCE-DATETIME>20240531071043
ACCESSION NUMBER:		0001104659-24-066900
CONFORMED SUBMISSION TYPE:	SD
PUBLIC DOCUMENT COUNT:		3
<RULE>
<RULE-NAME>13p-1
<ITEM>
<ITEM-NUMBER>1.01
<ITEM-PERIOD>20231231
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<ITEM>
<ITEM-NUMBER>1.02
<ITEM-PERIOD>20231231
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FILED AS OF DATE:		20240531
DATE AS OF CHANGE:		20240531

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KROGER CO
		CENTRAL INDEX KEY:			0000056873
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				310345740
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0203

	FILING VALUES:
		FORM TYPE:		SD
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-00303
		FILM NUMBER:		241007664

	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>SD
<SEQUENCE>1
<FILENAME>tm2415974d1_sd.htm
<DESCRIPTION>SD
<TEXT>
Document 1 - file: tm2415974d1_sd.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.01
<SEQUENCE>2
<FILENAME>tm2415974d1_ex1-01.htm
<DESCRIPTION>EXHIBIT 1.01
<TEXT>
Document 2 - file: tm2415974d1_ex1-01.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2415974d1_sdimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2415974d1_sdimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>