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<SEC-DOCUMENT>0000105418-10-000004.txt : 20100525
<SEC-HEADER>0000105418-10-000004.hdr.sgml : 20100525
<ACCEPTANCE-DATETIME>20100126153311
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000105418-10-000004
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WEIS MARKETS INC
		CENTRAL INDEX KEY:			0000105418
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-GROCERY STORES [5411]
		IRS NUMBER:				240755415
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1000 S SECOND ST
		STREET 2:		PO BOX 471
		CITY:			SUNBURY
		STATE:			PA
		ZIP:			17801
		BUSINESS PHONE:		570-286-4571

	MAIL ADDRESS:	
		STREET 1:		1000 S SECOND ST
		STREET 2:		PO BOX 471
		CITY:			SUNBURY
		STATE:			PA
		ZIP:			17801
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
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    <title>Weis Markets, Inc. 01-26-2010 Corresp</title>
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    <p><font size="3"><img src="weis.jpg"
         align="bottom"
         border="0"
         width="144"
         height="57"
         target="_top"></font></p>

    <p><font size="3"
          face="Arial">&nbsp;&nbsp;&nbsp;SCOTT F.
          FROST</font><br clear="left">
    <font size="3"
          face="Arial">&nbsp;&nbsp;&nbsp;Vice President, Chief
          Financial Officer and Treasurer</font></p>

    <p>
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;January
    26, 2010</p>

    <p><font size="3"
          face="Garamond"><b><u>Filed via EDGAR</u></b></font></p>

    <p><font size="3">Mr. H. Christopher
        Owings</font><br clear="left">
    <font size="3">Assistant Director</font><br clear="left">
    <font size="3">United States Securities and Exchange
    Commission</font><br clear="left">
    <font size="3">Division of Corporation Finance; Mail Stop
    3561</font><br clear="left">
    <font size="3">Washington, D.C. 20549</font></p>

    <p><font size="3"><b>RE: Weis Markets,
        Inc.</b></font><br clear="left">
    <font size=
    "3"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Annual
    Report on Form 10-K for the Fiscal Year Ended December 27,
    2008, Filed March 12, 2009</b></font><br clear="left">
    <font size=
    "3"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Definitive
    Proxy Statement on Schedule 14A, Filed March 12,
    2009</b></font><br clear="left">
    <font size=
    "3"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quarterly
    Report on Form 10-Q for the Fiscal Period Ended March 28, 2009,
    Filed May 7, 2009</b></font><br clear="left">
    <font size=
    "3"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quarterly
    Report on Form 10-Q for the Fiscal Period Ended June 27, 2009,
    Filed August 6, 2009 and Amended August 14,
    2009</b></font><br clear="left">
    <font size=
    "3"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Quarterly
    Report on Form 10-Q for Fiscal Period Ended September 26, 2009,
    Filed November 5, 2009</b></font><br clear="left">
    <font size=
    "3"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;File No.
    001-05039</b></font></p>

    <p><font size="3">Dear Mr. Owings:</font></p>

    <p><font size=
    "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
    reviewed your letter dated December 28, 2009, regarding the
    above referenced Weis Markets, Inc. (the "Company") filings and
    have addressed each of your comments in this response letter.
    We respectfully request to correct all comments, if
    appropriate, in future filings as indicated in our prior
    conversation on January 4, 2010.</font></p>

    <div style="margin-left: 2em">
        <font size="3">In connection with our responses to your
        comments, we acknowledge that:</font>
    </div>

    <ul type="disc">
        <li><font size="3">the Company is responsible for the
        adequacy and accuracy of the disclosure in the
        filing;</font><br clear="left"></li>

        <li><font size="3">staff comments or changes to disclosure
        in response to staff comments do not foreclose the
        Commission from taking any action with respect to the
        filing; and</font><br clear="left"></li>

        <li><font size="3">the Company may not assert staff
        comments as a defense in any proceeding initiated by the
        Commission or any person under the federal securities laws
        of the United States.</font></li>
    </ul>


    <ol>

    <p><font size="3"><b><u>Annual Report on Form 10-K for the
    Fiscal Year Ended December 27, 2008</u></b></font></p>

    <p><font size="3"><b><u>Item 1. Business, page
    3</u></b><br clear="left"></font></p>


        <li><font size="3"><b>SEC Comment:</b> Please discuss the
        importance to your business and the duration and effect of
        any patents, trademarks, licenses, franchises and
        concessions held. In this regard, we note that you operate
        your retail food stores under a variety of trade names.
        Refer to Item 101(c)(iv) of Regulation S-K.<br clear=
        "left">
        <br clear="left">
        <b>Company Response:</b> In future Form 10-K filings, we
        will add the following discussion:<br clear="left">
        <b>Trade Names and Trademarks</b>&nbsp;&nbsp;The Company
        has invested significantly in the development and
        protection of "Weis Markets" both as a trade name and a
        trademark and considers it to be an important asset. The
        Company also owns more than 50 other trademarks registered
        and/or pending in the United States Patent and Trademark
        Office, including trademarks for its product lines and
        promotions such as Weis, Weis Baker's Basket, Canyon River,
        Weis 2 Go, Weis Wonder Chicken, Price Freeze, Weis
        Gas-n-Go, From the Field, and Healthy Bites. Each trademark
        registration is for an initial period of 10 or 20 years,
        depending on the registration date, and may be renewed so
        long as it is in continued use in commerce.<br clear=
        "left">
        <br clear="left">
         The Company considers its trademarks to be of material
        importance to its business and actively defends and
        enforces its rights.<br clear="left"></font></li>
     <br clear="left">

        <li><font size="3"><b>SEC Comment:</b> Please discuss the
        extent to which your business is or may be seasonal. Refer
        to Item 101(c)(v) of Regulation S-K.<br clear="left">
        <br clear="left">
        <b>Company Response:</b> We believe our business is not
        seasonal and have intentionally not discussed seasonality.
        Retail food sales are made on a relatively consistent basis
        throughout the year. Upon a review of our competitors'
        filings, the few who discuss seasonality are located in
        areas influenced by tourist trade. In addition, major
        holidays do influence our business on a week by week basis,
        but do not materially affect the overall financial
        results.<br clear="left"></font><br>
        <font size="3"><b><u>Item 1A. Risk Factors, page
        3</u></b><br clear="left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> Please revise the
        headings of your risk factors so that they convey the risks
        that are otherwise disclosed in those risk factors'
        discussions. In addition, the three risk factors on page
        four do not clearly convey the actual risks; accordingly,
        please revise these risk factors to more precisely
        articulate the risks being discussed.<br clear="left">
        <br clear="left">
        <b>Company Response</b>: In future Form 10-K filings, we
        will revise the risk factor headings as set forth below.
        (Example is based on the Annual Report on Form 10-K for the
        Fiscal Year Ended December 27, 2008.) The last three risk
        factors were also revised to more clearly articulate the
        risks being discussed.<br clear="left">
        <br clear="left">
        "Competition:" will be <i>"The Company's industry is highly
        competitive. If the Company is unable to compete
        effectively, the Company's financial condition and results
        of operations could be materially
            affected."</i><br clear="left">
        <br clear="left">
         "Trade Area:" will be <i>"The trade area of the Company is
        located within a region and subject to the economic, social
        and climate variables of that region."</i><br clear="left">
        <br clear="left">
         "Food Safety:" will be <i>"Food safety issues could result
        in the loss of consumer confidence in the
        Company."</i><br clear="left">
        <br clear="left">
         "Execution of Expansion Plans:" will be <i>"The failure to
        execute expansion plans could have a material adverse
        effect on the Company's business and results of its
        operations."</i><br clear="left">
        <br clear="left">
         "Data and Technology:" will be <i>"Disruptions or security
        breaches in the Company's information technology systems
        could adversely affect results."<br clear="left">
        <br clear="left"></i> "Operating Costs:" will be <i>"The
        Company is affected by certain operating costs which could
        increase or fluctuate considerably."<br clear="left"></i>
        (Revised Risk Factor)<i><br clear="left"></i>Associate
        expenses attribute to the majority of its operating costs
        and therefore, the Company's financial performance is
        greatly influenced by increasing wage and benefit costs, a
        competitive labor market, regulatory wage increases and the
        risk of unionized labor disruptions of its non-union
        workforce. In addition, the rising rate of associate
        medical insurance costs continue to outpace the Company's
        expenses as a whole. The Company's profit is particularly
        sensitive to the cost of oil. Oil prices directly affect
        the Company's product transportation costs, as well as its
        utility and petroleum-based supply costs. The Company is
        extremely concerned about the continuing rise in bank
        interchange fees for accepting payment cards at the point
        of sale. As the use of payment cards grow and banks
        continue to raise their rates, this expense continues to
        decrease profit margins.<br clear="left">
        <br clear="left">
        "Self-Insurance Exposure:" will be <i>"Unexpected factors
        affecting self-insurance claims and reserve estimates could
        adversely affect the Company."</i><br clear="left">
         (Revised Risk Factor)<br clear="left">
        The Company uses a combination of insurance and
        self-insurance to provide for potential liabilities for
        workers' compensation, general liability, vehicle accident,
        property and associate medical benefit claims. Management
        estimates the liabilities associated with the risks
        retained by the Company, in part, by considering historical
        claims experience, demographic and severity factors and
        other actuarial assumptions which, by their nature, are
        subject to a high degree of variability. Any projection of
        losses concerning workers' compensation and general
        liability is subject to a high degree of variability. Among
        the causes of this variability are unpredictable external
        factors affecting future inflation rates, discount rates,
        litigation trends, legal interpretations, benefit level
        changes and claim settlement patterns.<br clear="left">
        <br clear="left">
        The Company is liable for associate health claims up to a
        lifetime aggregate of $1,000,000 per member and for
        workers' compensation claims up to $2,000,000 per claim.
        Property and casualty insurance coverage is maintained with
        outside carriers at deductible or retention levels ranging
        from $100,000 to $1,000,000. Although the Company has
        minimized its exposure on individual claims, the Company,
        for the benefit of cost savings, has accepted the risk of
        an unusual amount of independent multiple material claims
        arising, which could have a significant impact on
        earnings.<br clear="left">
        <br clear="left">
        "Taxes:" will be <i>"Changes in tax laws may result in
        higher income tax."</i><br clear="left">
         (Revised Risk Factor)<br clear="left">
        The Company's future effective tax rate may increase from
        current rates due to changes in laws and the status of
        pending items with various taxing authorities. Currently,
        the Company benefits from a combination of its corporate
        structure and certain state tax laws.<br clear=
        "left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> Please include a
        risk factor describing the risks to investors associated
        with being a controlled company.<br clear="left">
        <br clear="left">
        <b>Company Response</b>: In future Form 10-K filings, we
        will include the following risk factor: (Example is based
        on the Annual Report on Form 10-K for the Fiscal Year Ended
        December 27, 2008.)<br clear="left">
         <i>"The Company is a controlled company due to the common
        stock holdings of the Weis family."</i><br clear="left">
        The Weis family's share ownership represents approximately
        65% of the combined voting power of the Company's common
        stock as of December 27, 2008. As a result, the Weis family
        has the power to elect a majority of the Company's
        directors and approve any action requiring the approval of
        the shareholders of the Company, including adopting certain
        amendments to the Company's charter and approving mergers
        or sales of substantially all of the Company's assets.
        Currently, two of the Company's seven directors are members
        of the Weis family.</font><br>
        <br>
        <font size="3"><b><u>Item 5. Market for Registrant's Common
        Equity, Related Stockholder Matters and Issuer Purchases of
        Equity Securities, page 5</u></b><br clear=
        "left"></font></li>
     <br clear="left">

        <li><font size="3"><b>SEC
        Comment:</b></font>&nbsp;&nbsp;<font size="3">Please revise
        your disclosure to provide the information required by Item
        201(c) of Regulation S-K.<br clear="left">
        <br clear="left">
        <b>Company Response:</b> We believe we have complied with
        Item 201(c) of Regulation S-K. Item 5. Market for
        Registrant's Common Equity, Related Stockholder Matters and
        Issuer Purchases of Equity Securities, page 5 contains the
        dividend per share information required.<br clear=
        "left"></font><br>
        <font size="3"><b><u>Item 7. Management's Discussion and
        Analysis of Financial Condition and Results of Operations,
        page 7</u></b><br clear="left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> We are unable to
        locate a separately-captioned section in your filing
        discussing your off-balance sheet arrangements, as called
        for by Item 303(a)(4) of Regulation S-K. Based upon our
        review, it appears that you do not have any off-balance
        sheet arrangements. Please confirm. In addition, please
        consider adding an appropriate statement to this effect in
        future filings. Refer to Exchange Act Rule 12b-13.
        <b><br clear="left">
        <br clear="left">
        Company Response:</b> In future Form 10-K filings, we will
        add the following in "Item 7. Management's Discussion and
        Analysis of Financial Condition and Results of Operations"
        following the "Contractual Obligations"
            section:<br clear="left">
        <u>Off-Balance Sheet Arrangements</u><br clear="left">
        "The Company is not a party to any off-balance sheet
        arrangements that have, or are reasonably likely to have, a
        current or future effect on the Company's financial
        condition, results of operations or cash
            flows."<br clear="left">
        <br clear="left">
        In addition, where we mention our letters of credit in the
        Liquidity and Capital Resources section, we will state that
        the letters of credit are maintained primarily to support
        performance, payment, deposit or surety obligations of the
        Company and that we do not anticipate that we will draw on
        any of them.<br clear="left"></font><br>
        <font size="3"><b><u>Liquidity and Capital Resources, page
        12</u></b><br clear="left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> We note your
        indication on page 12 that your current development plans
        will require an investment of approximately $80.5 million
        in 2009. You also state on page 13 you intend to fund this
        amount as well as working capital requirements through
        internally generated cash flow from operations. Considering
        your cash flow from operations has historically aggregated
        to less than this amount, please disclose your plans if
        your cash flow from operations is insufficient and what
        alternative sources of liquidity you have in place, if
        any.<br clear="left">
        <br clear="left">
         <b>Company Response:</b> We believe with our current
        internally generated cash and investment reserves of close
        to $80 million that were stated on the balance sheet plus
        2009's expected internally generated cash flow from
        operations, the Company would be able to fund its working
        capital and development plan. However, we will replace the
        phrase "through internally generated cash flow from
        operations" to "through cash and investment reserves and
        future internally generated cash flow from
        operations."<br clear="left"></font><br>
        <font size="3"><b><u>Exhibits</u></b><br clear=
        "left"></font><br></li>

        <li>
            <font size="3"><b>SEC Comment:</b> Please file the
            following documents as exhibits or tell us why you
            believe such exhibits do not need to be filed:</font>

            <ul type="disc">
                <li><font size="3">the agreement between you and
                ICC Decision Services pursuant to which ICC
                Decision Services provides you with quantitative
                and qualitative research services,</font></li>

                <li><font size="3">the deferred compensation
                agreement between you and Mr. Weis, and</font></li>

                <li><font size="3">the outstanding letters of
                credit in the aggregate amount of $29.2
                million.</font></li>
            </ul><br>
            <font size="3">
            <b>Company Response:</b></font>

            <ul type="disc">
                <li><font size="3">The agreement with ICC Decision
                Services was immaterial to the financial
                statements. The agreement only described services
                and price, and did not commit the Company to any
                financial liability. Currently, there is no
                agreement with ICC Decision Services.</font></li>

                <li><font size="3">We will file the deferred
                compensation agreement between the Company and Mr.
                Robert F. Weis with the next Annual Report on Form
                10-K.</font></li>

                <li><font size="3">As noted in comment 6, we will
                change our description of the letters of credit in
                the Liquidity and Capital Resources section, page
                12. We will state that the letters of credit are
                maintained primarily to support performance,
                payment, deposit or surety obligations of the
                Company and that we do not anticipate that we will
                draw on any of them. Due to the nature of the
                letters of credit, we believe it is not appropriate
                to file them as exhibits. In addition, within the
                recent year, the Company has replaced the majority
                of the letters of credit with surety
                bonds.<br clear="left"></font></li>
            </ul><br>
            <font size="3"><b><u>Definitive Proxy Statement on
            Schedule 14A</u></b><br clear="left">
            <br clear="left">
            <b><u>Executive Compensation &ndash; Compensation
            Discussion and Analysis</u></b><br clear="left">
            <br clear="left">
            <b><u>2008 Executive Compensation
            Components</u></b><br clear="left">
            <br clear="left">
            <b><u>Base Salary</u></b><br clear="left"></font><br>
        </li>

        <li><font size="3"><b>SEC Comment:</b> Please expand the
        discussion regarding your use of the Food Marketing
        Institute's 2006-2007 Management Compensation Study for
        Retailers and Wholesales for benchmarking purposes. Please
        include additional information regarding the 56 retailers
        and wholesalers utilized in the report. As examples only,
        you may want to consider discussing the particular
        industries in which those companies participate and the
        range of revenues earned by those companies. If you do not
        have additional information regarding the 56 retailers and
        wholesales utilized in the report, please include a
        statement to that effect in your disclosure. In addition,
        please explain why you have determined to use the study for
        your benchmarking purposes.<br clear="left">
        <br clear="left">
        <b>Company Response:</b><br clear="left">
        In future filings, the disclosure will be changed
        to:<br clear="left">
        (Example is based on 2009 Definitive Proxy Statement on
        Schedule 14A.)<br clear="left">
         Base Salary: The base salary component of the executive
        compensation program provides the foundation for a fair and
        competitive compensation package. Base salaries are
        compared to the grocery industry by reference to peer
        companies that participate in an industry compensation
        survey conducted by an independent consulting firm. In
        2008, the Compensation Committee used the Food Marketing
        Institute's "2006-2007 Management Compensation Study for
        Retailers and Wholesalers" to benchmark base salaries for
        the Named Officers. The study benchmarks compensation and
        benefits for management employees for 56 retailers and
        wholesalers nationwide without citing specific participants
        by company name. The Compensation Committee believes this
        is the best available source within the grocery industry to
        evaluate executive compensation. The Compensation Committee
        does maintain flexibility to deviate from the 50th and 75th
        percentile of the compensation guide in certain
        circumstances. The determination of base salaries is
        generally independent of the decisions regarding other
        elements of compensation, but some of the other elements of
        the compensation program are dependent on base salary, to
        the extent they are expressed as percentages of base
        salary. The Committee took into account the Named Officers'
        job responsibilities, their value-added contributions to
        the Company and their tenure.<br clear="left"></font><br>
        <font size="3"><b><u>Non-Equity Incentive
        Plan</u></b><br clear="left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> We note your
        disclosure of the percentage changes between 2007 and 2008
        in the threshold, target and maximum hurdles for sales
        growth and operating profit growth. Please also disclose
        the actual threshold, target and maximum hurdles for sales
        growth and operating profit growth as established by the
        compensation committee.<br clear="left">
        <br clear="left">
         <b>Company Response:<br clear="left"></b>In future
        filings, we will change the disclosure to the
        following:<br clear="left">
         (Example is based on 2009 Definitive Proxy Statement on
        Schedule 14A.)<br clear="left">
         The Chairman, CEO and COO can earn up to 50% of their base
        salary, and the other Named Officers can earn up to 35% of
        their base salary in the non-equity incentive plan. For
        fiscal 2008, 40% of the incentive award was based upon
        achievement of the budgeted total company sales growth and
        60% of the incentive award was based upon achievement of
        the budgeted total company operating profit growth as
        compared to fiscal 2007 for the Named Officers. Threshold,
        target and maximum hurdles were established for the
        budgeted sales and operating profit categories, which
        allowed each Named Officer to earn 30%, 70% or 100% of his
        total incentive award for achieving the specified results
        within the sales category and 30%, 70% or 125% within the
        profit category. The threshold, target and maximum hurdles
        for the sales in fiscal 2008 was a sales increase of 1.6%,
        3.1% and 4.7%, compared to fiscal 2007, which was equal to
        a sales result of $2.35 billion, $2.39 billion and $2.43
        billion, respectively. The threshold, target and maximum
        hurdles for the operating profit in fiscal 2008 was an
        operating profit increase of -0.2%, 2.9% and 13.2%, as
        compared to fiscal 2007, which was equal to an operating
        profit result of $53.3 million, $55.0 million and $60.5
        million, respectively. The Named Officers earned 97.0% of
        their total bonus potential in 2008 based upon total
        company performance as compared to 41.3% of their total
        bonus potential in 2007.<br clear="left"></font><br>
        <font size="3"><b><u>Other Information Concerning the Board
        of Directors</u></b><br clear="left">
        <br clear="left">
        <b><u>Review and Approval of Related Party
        Transactions</u></b><br clear="left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> We note your
        statement that "activities that could give rise to
        conflicts of interest are prohibited unless specifically
        approved in advance" by your audit committee. Please revise
        your disclosure to describe the standards and criteria that
        your audit committee considers when determining whether to
        approve a related party transaction. Refer to Item 404(b)
        of Regulation S-K.<br clear="left">
        <br clear="left">
        <b>Company Response:<br clear="left"></b>Currently, the
        statement reflects the standards and criteria contained in
        the Company's current Code of Business Conduct and Ethics
        and in its Code of Ethics for CEO and CFO. In the event
        that the Audit Committee considers related party
        transactions in which executive officers are involved, it
        considers standards and criteria contained in the Company's
        current Code of Business Conduct and Ethics and in its Code
        of Ethics for CEO and CFO. In addition, if the Audit
        Committee is presented with a related party transaction,
        the Committee would also consider the standards and
        criteria defined by current regulations, including Section
        404(b) of Regulation S-K and applicable regulations of the
        New York Stock Exchange. Although as of date of the proxy
        statement for our 2009 Annual Meeting, these standards and
        criteria were not formally contained in any formal Company
        documentation, the Company's Board of Directors has
        indicated that it intends to adopt a formal related party
        transaction policy that includes the standards included in
        Section 404(b) of Regulation S-K as well as any other
        applicable standards under the New York Stock Exchange
        rules and regulations. We will include a description of the
        new policy in our proxy statement for the 2010 Annual
        Meeting.<br clear="left"></font><br>
        <font size="3"><b><u>Quarterly Report on Form 10-Q for the
        Fiscal Period Ended March 28, 2009</u></b><br clear="left">
        <b><u>Quarterly Report on Form 10-Q for the Fiscal Period
        Ended June 27, 2009</u></b><br clear="left">
        <b><u>Quarterly Report on Form 10-Q for the Fiscal Period
        Ended September 26, 2009</u></b><br clear="left">
        <br clear="left">
        <b><u>Item 4. Controls and Procedures</u></b><br clear=
        "left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> We note your
        response dated September 23, 2008 to comment seven of our
        letter dated September 9, 2008, where you indicate that you
        will comply with our comment. We remind you that Item 307
        of Regulation S-K requires you to disclose the conclusions
        of your principal executive and principal financial
        officers, or persons performing similar functions,
        regarding the effectiveness of your disclosure controls and
        procedures as of the end of the period covered by the
        report based on the evaluation required by paragraph (b) of
        Exchange Act Rule 13a-15. Please confirm that you will
        comply in future filings.<br clear="left">
        <br clear="left">
         <b>Company Response:</b> We confirm that we will comply in
        future filings by disclosing the conclusions of our
        principal executive and principal financial officers, or
        persons performing similar functions, regarding the
        effectiveness of our disclosure controls and procedures as
        of the end of the period covered by the report based on the
        evaluation required by paragraph (b) of Exchange Act Rule
        13a-15.<br clear="left"></font><br></li>

        <li><font size="3"><b>SEC Comment:</b> We note your
        response dated September 23, 2008 to comment eight of our
        letter dated September 9, 2008 where you indicate that you
        will comply with our comment. Please confirm that you will
        comply with our request to disclose any change in your
        internal control over financial reporting that occurred
        during the last fiscal quarter which materially affected,
        or is reasonably likely to materially affect, your internal
        control over financial reporting, as opposed to
        "significant changes in [your] internal controls or in
        other factors that could significantly affect these
        controls subsequent to the date of such evaluation." Refer
        to Item 308(c) of Regulation S-K.<br clear="left">
        <br clear="left">
         <b>Company Response:</b> We will comply with your letter
        dated September 9, 2008 regarding your request to disclose
        any change in our internal control over financial reporting
        that occurred during the last fiscal quarter which
        materially affected, or is reasonably likely to materially
        affect, our internal control over financial reporting, as
        opposed to "significant changes in [our] internal controls
        or in other factors that could significantly affect these
        controls subsequent to the date of such
        evaluation."<br clear="left"></font></li>
    </ol>

    <p><font size="3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you
    have any further comments, questions or suggestions, please do
    not hesitate to call or write directly to me. My telephone
    number is (570) 286-3205 and my e-mail address is
    sfrost@weismarkets.com.</font></p>

    <p><font size=
    "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Sincerely,</font></p>

    <p><font size=
    "3">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Scott
    F. Frost<br clear="left">
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Vice
    President, Chief Financial Officer<br clear="left">
    &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and
    Treasurer</font></p>
<br clear="left">
<br clear="left">
<br clear="left">
<br clear="left">
<br clear="left">
<br clear="left">

    <p align="center"><font size="2"
          face="Arial">WEIS MARKETS, INC.</font><font size=
          "3"><br clear="left"></font><font size="2"
          face="Arial">1000 SOUTH SECOND STREET</font> <font size=
          "2"
          face="Wingdings">l</font> <font size="2"
          face="Arial">P.O. BOX 471</font> <font size="2"
          face="Wingdings">l</font><font size="2"
          face="Arial">&nbsp;SUNBURY, PA 17801-0471</font>
          <font size="2"
          face="Wingdings">l</font> <font size="2"
          face="Arial">(570) 286-4571</font><font size=
          "3"><br clear=
          "left"></font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
    <hr>


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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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