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<SEC-DOCUMENT>0001284084-09-000017.txt : 20090622
<SEC-HEADER>0001284084-09-000017.hdr.sgml : 20090622
<ACCEPTANCE-DATETIME>20090310162203
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001284084-09-000017
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090310

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNIFIRST CORP
		CENTRAL INDEX KEY:			0000717954
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				042103460
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0830

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		68 JONSPIN RD
		CITY:			WILMINGTON
		STATE:			MA
		ZIP:			01887
		BUSINESS PHONE:		(978) 658-8888

	MAIL ADDRESS:	
		STREET 1:		68 JONSPIN ROAD
		CITY:			WILMINGTON
		STATE:			MA
		ZIP:			01887

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	INTERSTATE UNIFORM SERVICES CORP/MA
		DATE OF NAME CHANGE:	19840410
</SEC-HEADER>
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font color="#008080"><i><b><font size=2>UniFirst Corporation</font></b></i></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font color="#008080"><i><font size=2>68 Jonspin Road</font></i></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font color="#008080"><i><font size=2>Wilmington, Massachusetts 01887-1086</font></i></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font color="#008080"><i><font size=2>Telephone (978) 658-8888</font></i></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font color="#008080"><i><font size=2>Facsimile (978) 988-0659</font></i></font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>March 10, 2009</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;<img src="img1.jpg"><br> </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><U><B><font SIZE=2>VIA EDGAR AND OVERNIGHT COURIER</font></B></U></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Mr. Larry Spirgel</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Assistant Director</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>United States Securities and Exchange Commission </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>100 F St. NE</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Washington, DC  20549</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Re:</font></p> </td>
        <td width="76%" nowrap valign=top style='padding:0pt 0pt 0pt 0pt; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>UniFirst Corporation</font></p> </td> </tr></table>
</div>



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        <td width="11%" nowrap valign=top style='padding:0pt 0pt 0pt 0pt; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="88%" nowrap valign=top style='padding:0pt 0pt 0pt 0pt; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Form 10-K for the fiscal year ended August 30, 2008</font></p> </td> </tr></table>
</div>



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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="88%" nowrap valign=top style='padding:0pt 0pt 0pt 0pt; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Filed November 13, 2008</font></p> </td> </tr></table>
</div>



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        <td width="11%" nowrap valign=top style='padding:0pt 0pt 0pt 0pt; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=1>&nbsp;</font></p> </td>
        <td width="88%" nowrap valign=top style='padding:0pt 0pt 0pt 0pt; '>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>File No. 000-08504</font></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Dear Mr. Spirgel:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>We respectfully inform the Commission that we will be providing our responses to your letter dated March 5, 2009 on or before April 3, 2009.  This is consistent with the discussion on March 9, 2009 between our outside counsel, Scott Chase of Goodwin Procter </font><font SIZE=2>LLP</font><font size=2> and Staff Attorney John Harrington.  </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>We appreciate Mr. Harrington&#146;s agreement to the extension, and we are working on preparing responses to the comments in your letter.  Please let us know if you have any questions.  </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Thank you for your assistance.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Very truly yours,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><u><font size=2>/s/ Steven S. Sintros</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Steven S. Sintros</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Vice President and Chief Financial Officer</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>cc: John J. Harrington, Staff Attorney</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:-4.13%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:-4.13%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


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