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<SEC-DOCUMENT>0001284084-09-000031.txt : 20090622
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ACCESSION NUMBER:		0001284084-09-000031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090508

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
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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"><font size=2>Facsimile (978) 988-0659</font></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 color="#008080"><font size=2>&nbsp;<img src="img1.jpg"><br> </font></font></p>

<p style=' margin-bottom:0pt; margin-top:7.95pt;text-align:left;'><font size=2>May 8, 2009</font></p>

<p style=' margin-bottom:0pt; margin-top:7.95pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:3.95pt;text-align:left;'><U><B><font SIZE=2>VIA EDGAR AND FEDERAL EXPRESS </font></B></U><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:3.95pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Mr.&nbsp;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>Division of Corporation Finance</font></p>

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


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="41%" style='border-collapse:collapse'>
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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="18%" 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'><b><font size=2>Re:</font></b></p> </td>
        <td width="64%" 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'><b><font size=2>UniFirst Corporation</font></b></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:10.0%; text-indent:4.92%;text-align:left;'><b><font size=2>Form 10-K for Fiscal Year Ended August 30, 2008</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:10.0%; text-indent:4.92%;text-align:left;'><b><font size=2>Filed November 13, 2008 </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:10.0%; text-indent:4.92%;text-align:left;'><b><font size=2>File No. 000-08504 </font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:10.0%; text-indent:4.92%;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>This letter is in response to the comments of the staff (the &#147;Staff&#148;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#147;Commission&#148;) as set forth in your comment letter to UniFirst Corporation (&#147;UniFirst&#148;) dated April 29, 2009 (the &#147;Comment</font><u><font size=2> </font></u><font size=2>Letter&#148;), with respect to UniFirst&#146;s Annual Report on Form 10-K, File Number 000-08504, which was filed with the Commission on November 13, 2008. </font></p>

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

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><font size=2>Set forth below are UniFirst&#146;s responses to the comments made by the Staff in the Comment Letter.  For reference purposes, the Staff&#146;s comments have been reproduced below.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Definitive Proxy Statement Incorporated by Reference into Part III</font></u></p>

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Compensation Discussion and Analysis</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><u><i><font size=2>Comment No.</font></i><font size=2>&nbsp;</font><i><font size=2>1 </font></i></u><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;'><i><font size=2>We have reviewed your response to comment one in our letter dated April 13, 2009.  We do not agree that you would be entitled to omit disclosure of material earnings per share and revenue targets in connection with cash incentive bonuses for your most recent fiscal year based on competitive harm in accordance with Instruction 4 to Regulation S-K Item 402(2).  We especially note that such disclosure, if material, would come several months after the period for which the targets covered.  The targets are only for the most recently completed fiscal year and are directly comparable to the historical results for that year.  Therefore, disclosure of your targeted earnings per share in December after disclosure has been made for your actual earnings per share for the year and the amounts of any cash incentive bonus payouts to your named executive officers should not provide competitors any greater advantage in deciphering
 the company&#146;s long term competitive strategy.  We also note that the insight into the company&#146;s understanding of the size of its future revenues that the targets would provide competitors is arguably required disclosure under Management&#146;s Discussion and Analysis of Financial Condition.  See SEC Release 33-6835 (May 18, 1989) (discussion of required
prospective, trend information).  In future filings, please disclose these targets to the extent they become material elements of your executive compensation policies or decisions. </font></i></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>Response to Comment No.&nbsp;1 </font></u><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>UniFirst will disclose earnings per share and revenue targets in connection with annual cash incentive bonuses in future filings to the extent they are material to an understanding of the Company&#146;s compensation policies or decisions concerning the named executive officers.</font></p>

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

<p style=' margin-bottom:12pt; margin-top:0pt;text-align:left;'><u><font size=2>Other Matters</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>In responding to the Staff&#146;s comments, we acknowledge that:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>&nbsp;</font></p>


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        <td width="3%" valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>UniFirst is responsible for the adequacy and accuracy of the disclosure in the filings;</font></p> </td> </tr></table>
</div>



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        <td width="3%" valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Staff comments or changes to disclosures in response to Staff comments do not foreclose the Commission from taking any action with respect to filings; and</font></p> </td> </tr></table>
</div>



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        <td width="3%" valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:12pt'><font size=1>&nbsp;</font></p> </td>
        <td width="3%" valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=4><b>&#149;</b></font></p> </td>
        <td  valign=top style='padding:0pt 0pt 12.0pt 0pt'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>UniFirst may not assert Staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States. </font></p> </td> </tr></table>
</div>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>If you should have any questions about this letter, please call the undersigned at (978) 658-8888.</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; margin-left:-2.92%; text-indent:2.92%;text-align:left;'><font size=2>Very truly yours,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:-2.92%;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:-2.92%; text-indent:2.92%;text-align:left;'><u><font size=2>/s/ Steven S. Sintros</font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:-2.92%; text-indent:2.92%;text-align:left;'><font size=2>Steven S. Sintros, </font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:-2.92%; text-indent:2.92%;text-align:left;'><font size=2>Vice President and Chief Financial Officer</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; margin-left:10.46%; text-indent:4.92%;text-align:left;'><font size=2>&nbsp;</font></p>





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