<SEC-DOCUMENT>0001299933-15-001435.txt : 20151001
<SEC-HEADER>0001299933-15-001435.hdr.sgml : 20151001
<ACCEPTANCE-DATETIME>20151001073900
ACCESSION NUMBER:		0001299933-15-001435
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20150925
ITEM INFORMATION:		Cost Associated with Exit or Disposal Activities
FILED AS OF DATE:		20151001
DATE AS OF CHANGE:		20151001

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:			0531

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-07275
		FILM NUMBER:		151135294

	BUSINESS ADDRESS:	
		STREET 1:		ONE CONAGRA DR
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68102
		BUSINESS PHONE:		4022404000

	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
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<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>htm_52487.htm
<DESCRIPTION>LIVE FILING
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<TITLE> ConAgra Foods, Inc. (Form: 8-K/A) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K/A
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	<br>(Amendment No. 3)
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	September 25, 2015
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	ConAgra Foods, Inc.
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	Delaware
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	1-7275
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	47-0248710
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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	of incorporation)
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	File Number)
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	Identification No.)
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	One ConAgra Drive, Omaha, Nebraska
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	68102
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_________________________________<BR>
	(Address of principal executive offices)
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___________<BR>
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	402-240-4000
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
of the following provisions:</FONT>
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[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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<P align="center" style="font-size: 10pt"><FONT style="font-size: 10pt"><B>EXPLANATORY NOTE</B></FONT>



<P align="left" style="font-size: 10pt">ConAgra Foods, Inc. (the &#147;Company&#148;) is filing this Amendment No.&nbsp;3 to Form 8-K (&#147;Amendment No.&nbsp;3&#148;)
to amend the Company&#146;s Current Report on Form 8-K filed on May&nbsp;21, 2013 (the &#147;Original Form 8-K&#148;),
as amended by Amendment No.&nbsp;1 to Form 8-K filed on December&nbsp;19, 2013 (&#147;Amendment No.&nbsp;1&#148;) and
Amendment No.&nbsp;2 to Form 8-K filed on February&nbsp;18, 2014 (collectively with the Original Form 8-K and
Amendment No.&nbsp;1, the &#147;Amended Form 8-K&#148;) in order to update certain disclosures therein under
Item&nbsp;2.05 with respect to the Company&#146;s exit and disposal activities. The disclosure contained in
Item&nbsp;2.05 of the Amended Form 8-K is hereby replaced in its entirety by the disclosure contained in
Item&nbsp;2.05 of this Amendment No.&nbsp;3.


<P align="left" style="font-size: 10pt"><B>Item&nbsp;2.05 Costs Associated with Exit or Disposal Activities.</B>


<P align="left" style="font-size: 10pt">The Company previously reported that the Board of Directors of the Company (the &#147;Board&#148;) authorized
a plan for the integration and restructuring of the operations of Ralcorp Holdings, Inc.
(&#147;Ralcorp&#148;), the optimization of the entire Company&#146;s supply chain network, manufacturing assets,
and dry distribution and mixing centers, and improvement of operational effectiveness and reduction
of selling, general and administrative costs, which the Company refers to as the Supply Chain and
Administrative Efficiency Plan (the &#147;SCAE Plan&#148;). On June&nbsp;30, 2015, the Company announced plans to
divest substantially all of the operations that were previously reported within the Company&#146;s
Private Brands segment. The Company continues to implement portions of the SCAE Plan, including
work related to optimizing its supply chain network and pursuing cost reductions through selling,
general and administrative functions and productivity improvements. As of August&nbsp;30, 2015, the
Board approved the incurrence of up to $394.0&nbsp;million of expenses in connection with the SCAE Plan.
As of August&nbsp;30, 2015, the Company has incurred or expects to incur approximately $266.4&nbsp;million
of charges for actions identified under the SCAE Plan, including $171.8&nbsp;million of cash charges and
$94.6&nbsp;million of non-cash charges.


<P align="left" style="font-size: 10pt">The Company is filing this Amendment No.&nbsp;3 to report that, on September&nbsp;25, 2015, the Board
authorized the Company to incur additional cash and non-cash expenses in connection with the SCAE
Plan, including expenses related to further reducing selling, general and administrative expenses,
increasing trade spend efficiencies and relocating the Company&#146;s corporate headquarters from Omaha,
Nebraska, to Chicago, Illinois. Although the Company remains unable to make good faith estimates
relating to the entire SCAE Plan, the Company is reporting its preliminary estimate in connection
with these actions of approximately $345&nbsp;million of restructuring related charges, substantially
all of which is expected to be cash charges, which are expected to be incurred over the next two to
three years.


<P align="left" style="font-size: 10pt">The Company&#146;s preliminary estimate of accounting charges related to these actions is as follows:


<P align="left" style="font-size: 10pt">Type of Cost:
<BR>
Severance, retention, relocation and related costs: $200&nbsp;million
<BR>
Property related costs: $65&nbsp;million
<BR>
Consulting, transition and other costs: $80&nbsp;million
<BR>
Total: Approximately $345&nbsp;million


<P align="left" style="font-size: 10pt">The Company intends to treat charges related to the SCAE Plan as items impacting comparability of
results.


<P align="left" style="font-size: 10pt"><FONT style="font-size: 11pt"><B>Note on Forward-looking Statements</B>
</FONT>

<P align="left" style="font-size: 11pt"><FONT style="font-size: 10pt">This Current Report on Form 8-K contains forward-looking statements within the meaning of the
Private Securities Litigation Reform Act of 1995. These forward-looking statements are based on
management&#146;s current expectations and are subject to uncertainty and changes in circumstances.
These risks and uncertainties include, among other things: the Company&#146;s ability to successfully
execute an exit option for its private label operations within the expected time frame or at all;
the Company&#146;s ability to successfully execute its long-term value creation strategy; the Company&#146;s
ability to realize the synergies and benefits contemplated by the Ardent Mills joint venture; risks
and uncertainties associated with intangible assets, including any future goodwill or intangible
assets impairment charges; the availability and prices of raw materials, including any negative
effects caused by inflation or weather conditions; the effectiveness of the Company&#146;s product
pricing, including product innovation, any pricing actions and changes in promotional strategies;
the ultimate outcome of litigation, including litigation related to the lead paint and pigment
matters; future economic circumstances; industry conditions; the effectiveness of the Company&#146;s
hedging activities, including volatility in commodities that could impact the Company&#146;s derivative
positions and, in turn, the Company&#146;s earnings; the Company&#146;s ability to execute its operating and
restructuring plans and achieve operating efficiencies; the success of the Company&#146;s cost saving
initiatives, innovation, and marketing investments; the competitive environment and related market
conditions; the ultimate impact of any product recalls; access to capital; actions of governments
and regulatory factors affecting the Company&#146;s businesses, including the Patient Protection and
Affordable Care Act; the amount and timing of repurchases of the Company&#146;s common stock and debt,
if any; the costs, disruption and diversion of management&#146;s attention associated with campaigns
commenced by activist investors; and other risks described in the Company&#146;s reports filed with the
Securities and Exchange Commission, including its most recent annual report on Form 10-K and
subsequent reports on Forms 10-Q and 8-K. Investors and security holders are cautioned not to
place undue reliance on any forward-looking statements, which speak only as of the date of they are
made. The Company disclaims any obligation to update or revise statements contained in this
presentation to reflect future events or circumstances or otherwise.
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	SIGNATURES
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	Pursuant to the requirements of the Securities Exchange Act of 1934, the
	registrant has duly caused this report to be signed on its behalf by the
	undersigned hereunto duly authorized.
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	ConAgra Foods, Inc.
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	October 1, 2015
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	By:
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<I>
	Lyneth Rhoten
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	Name: Lyneth Rhoten
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	Title: Vice President, Securities Counsel and Assistant Corporate Secretary
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