<SEC-DOCUMENT>0001193125-23-008485.txt : 20230215
<SEC-HEADER>0001193125-23-008485.hdr.sgml : 20230215
<ACCEPTANCE-DATETIME>20230113171059
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-008485
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230113

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:			1225

	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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gold'n Plump Farms, LLC
		CENTRAL INDEX KEY:			0001959059
		IRS NUMBER:				411940786
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
		BUSINESS PHONE:		970-560-8117

	MAIL ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Gold'n Plump Poultry, LLC
		CENTRAL INDEX KEY:			0001959056
		IRS NUMBER:				901027748
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
		BUSINESS PHONE:		(970)560-8117

	MAIL ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pilgrim's Pride Corp of West Virginia, Inc.
		CENTRAL INDEX KEY:			0001528299
		IRS NUMBER:				550379497
		STATE OF INCORPORATION:			WV
		FISCAL YEAR END:			1225

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
		BUSINESS PHONE:		(970)506-8000

	MAIL ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JFC LLC
		CENTRAL INDEX KEY:			0001958658
		IRS NUMBER:				901027748
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
		BUSINESS PHONE:		9705608117

	MAIL ADDRESS:	
		STREET 1:		1770 PROMONTORY CIRCLE
		CITY:			GREELEY
		STATE:			CO
		ZIP:			80634
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>P<SMALL>ILGRIM</SMALL>&#146;<SMALL>S</SMALL> P<SMALL>RIDE</SMALL>
C<SMALL>ORPORATION</SMALL> </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1770 Promontory Circle </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Greeley, Colorado 80634 </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">(970) <FONT
STYLE="white-space:nowrap">506-8000</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">January&nbsp;13, 2023 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange
Commission </P> <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">Office of
Manufacturing </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
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Eranga Dias </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Re: Pilgrim&#146;s Pride
Corporation (CIK No.&nbsp;0000802481) </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Registration Statement on Form
<FONT STYLE="white-space:nowrap">F-4</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-268974)</FONT> </B></P> <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; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Pilgrim&#146;s Pride Corporation,
respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:30 p.m. Eastern Standard Time on January&nbsp;18, 2023, or as soon thereafter as practicable. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Should you have any questions regarding this letter, please do not hesitate to contact Victor Mendoza at (305)
<FONT STYLE="white-space:nowrap">995-5208</FONT> or Joseph Chung at (212) <FONT STYLE="white-space:nowrap">819-7818</FONT> of White&nbsp;&amp; Case LLP, counsel to the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature Page Follows</I>] </P>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Sincerely,</P></TD></TR>
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>PILGRIM&#146;S PRIDE CORPORATION</B></P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">By:</P></TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="bottom" STYLE="BORDER-BOTTOM:1px solid #000000"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">/s/ Matthew
Galvanoni</P></TD></TR></TABLE></DIV> <DIV ALIGN="right">
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Name:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Matthew Galvanoni</P></TD></TR>
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<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Title:</P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Chief Financial Officer</P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Signature Page to Acceleration Request (Pilgrim&#146;s Pride Corporation) </P>
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