<SEC-DOCUMENT>0001193125-13-364176.txt : 20131015
<SEC-HEADER>0001193125-13-364176.hdr.sgml : 20131014
<ACCEPTANCE-DATETIME>20130911164632
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ACCESSION NUMBER:		0001193125-13-364176
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130911

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PILGRIMS PRIDE CORP
		CENTRAL INDEX KEY:			0000802481
		STANDARD INDUSTRIAL CLASSIFICATION:	POULTRY SLAUGHTERING AND PROCESSING [2015]
		IRS NUMBER:				751285071
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
		BUSINESS PHONE:		9705068000

	MAIL ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
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<TYPE>CORRESP
<SEQUENCE>1
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<TD VALIGN="top">September&nbsp;11, 2013</TD>
<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">W. Crews Lott</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Tel: +1 214 978 3042</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Crews.Lott@bakermckenzie.com</P></TD></TR>
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<TD VALIGN="top"><FONT STYLE="font-size:10pt">United&nbsp;States&nbsp;Securities&nbsp;and&nbsp;Exchange&nbsp;Commission</FONT></TD>
<TD VALIGN="bottom">&nbsp;</TD>
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<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"><FONT STYLE="font-size:10pt"><B>Via Edgar</B></FONT></TD></TR>
</TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549-4628 </P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">Attn:</TD>
<TD ALIGN="left" VALIGN="top">Susan Block </TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">RE:</TD>
<TD ALIGN="left" VALIGN="top">Pilgrim&#146;s Pride Corporation </TD></TR></TABLE>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Form 10-K for Fiscal Year Ended December&nbsp;30, 2012 </TD></TR></TABLE>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Filed on February&nbsp;15, 2013 </TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top">File No.&nbsp;001-09273 </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On behalf of our client Pilgrim&#146;s Pride Corporation (the &#147;Company&#148;), set forth below are the responses of the Company to the comments contained
in the letter of the staff (&#147;Staff&#148;) of the United States Securities and Exchange Commission (&#147;Commission&#148;) to Mr.&nbsp;William&nbsp;W. Lovette, President and Chief Executive Officer of the Company, dated September&nbsp;6, 2013
regarding the Company&#146;s Form 10-K filed on February&nbsp;15, 2013. For ease of reference, the comment has been repeated below, with the Company&#146;s response set forth in bold face below the comment. The numbering below corresponds to that
used in the Staff&#146;s comment letter. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>Signatures, page 110 </U></P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top">Please confirm that in future filings you will revise the second half of your signature page to include the signature of your controller or principal accounting officer. If someone has signed in more than one capacity,
indicate each capacity in which he has signed. Refer to Form 10-K, General Instructions D.(2) and Signatures. </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman"><B>Pursuant
to the Staff&#146;s request, in future filings, the Company will include the signature of the Company&#146;s controller or principal accounting officer. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In response to your request, the Company acknowledges that: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
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<TD ALIGN="left" VALIGN="top">the Company is responsible for the adequacy and accuracy of the disclosure in the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
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<TD ALIGN="left" VALIGN="top">Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and </TD></TR></TABLE>

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<TD ALIGN="left" VALIGN="top">the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If you have any questions or comments, please contact either Nicholas White of Pilgrim&#146;s Pride Corporation by telephone at (970)&nbsp;506-8114 or by
facsimile at (970)&nbsp;336-6167 or me by telephone at (214)&nbsp;978-3042 or by facsimile at (214)&nbsp;965-5989. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sincerely, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ W. Crews Lott </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">W. Crews Lott </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Fabio Sandri </TD></TR></TABLE>
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<TD ALIGN="left" VALIGN="top">Nicholas White </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Terry Lee </TD></TR></TABLE>
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