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<SEC-DOCUMENT>0000900440-05-000008.txt : 20060313
<SEC-HEADER>0000900440-05-000008.hdr.sgml : 20060313
<ACCEPTANCE-DATETIME>20050216153201
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000900440-05-000008
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONAGRA FOODS INC /DE/
		CENTRAL INDEX KEY:			0000023217
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOD & KINDRED PRODUCTS [2000]
		IRS NUMBER:				470248710
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0528

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE CONAGRA DR
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102
		BUSINESS PHONE:		4025954000

	MAIL ADDRESS:	
		STREET 1:		ONE CONAGRA DRIVE
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONAGRA INC /DE/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEBRASKA CONSOLIDATED MILLS CO
		DATE OF NAME CHANGE:	19721201
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                      McGrath North Mullin & Kratz, PC LLO
                                Attorneys at Law
                        Suite 3700 First National Tower
                    1601 Dodge Street, Omaha, Nebraska 68102
                                  402-341-3070
                                Fax 402-341-0216




                                           February 16, 2005


VIA EDGAR

Barry Stem
Yong Choi
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20012


         Re:  ConAgra Foods, Inc. - Staff Comment Letter, February 7, 2005


Gentlemen:

         As discussed with Mr. Yong Choi today, ConAgra Foods anticipates
providing responses to the above Staff comment letter during the first week of
March 2005. Please call me if you have any questions.

                                             Sincerely,

                                              /s/ Guy Lawson


                                             Guy Lawson

GL:mlw
</TEXT>
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</SEC-DOCUMENT>
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