<SEC-DOCUMENT>0001341004-19-000243.txt : 20190506
<SEC-HEADER>0001341004-19-000243.hdr.sgml : 20190506
<ACCEPTANCE-DATETIME>20190404165319
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001341004-19-000243
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190404

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED NATURAL FOODS INC
		CENTRAL INDEX KEY:			0001020859
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-GROCERIES & GENERAL LINE [5141]
		IRS NUMBER:				050376157
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0803

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		313 IRON HORSE WAY
		CITY:			PROVIDENCE
		STATE:			RI
		ZIP:			02908
		BUSINESS PHONE:		401-528-8634

	MAIL ADDRESS:	
		STREET 1:		313 IRON HORSE WAY
		CITY:			PROVIDENCE
		STATE:			RI
		ZIP:			02908
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 10pt;">United Natural Foods, Inc.</div>
    <div style="text-align: center;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">313 Iron Horse Way</font></div>
    <div style="text-align: center;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Providence, RI 02908</font></div>
    <div style="text-align: right; margin-top: 12pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">April 4, 2019</font></div>
    <div style="text-align: left; margin-top: 12pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt; color: #000000;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;"><u>VIA EDGAR</u></font></font></div>
    <div style="text-align: left; margin-top: 12pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Securities and Exchange Commission</font></div>
    <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Division of Corporation Finance</font></div>
    <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">100 F Street, N.E.</font></div>
    <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Washington, D.C. 20549</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">&#160;</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Re:&#160;&#160; <br>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">United Natural Foods, Inc. Registration Statement on Form S-3</font></div>
            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt; color: #000000;"><u>File No. 333-230570</u></font>&#160;</font></div>
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    <div style="text-align: left; margin-top: 12pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Ladies and Gentlemen:</font></div>
    <div style="text-align: left; margin-top: 12pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, United Natural Foods, Inc., a Delaware corporation (the <font style="font-family: 'Times New Roman', serif; font-size: 10pt; color: #000000;">&#8220;</font><font style="font-family: 'Times New Roman', serif; font-size: 10pt; color: #000000;"><u>Registrant</u></font><font style="font-family: 'Times New Roman',
          serif; font-size: 10pt; color: #000000;">&#8221;</font>), hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective by 4:30 p.m. Eastern Time on April 5, 2019, or as soon
        as thereafter practicable.</font></div>
    <div style="text-align: left; margin-top: 12pt;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">We request that we be notified of such effectiveness by a telephone call to Katherine D. Ashley, Esq. of Skadden, Arps, Slate,
        Meagher &amp; Flom LLP, the Registrant<font style="font-family: 'Times New Roman', serif; font-size: 10pt; color: #000000;">&#8217;</font>s counsel, at (202) 371-7706.</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Very truly yours,</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt; color: #000000;">United Natural Foods, Inc.</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">By:</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">/s/ Jill E. Sutton</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Name:&#160;&#160;&#160; <br>
              </font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Jill E. Sutton</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Title:</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Chief Legal Officer, General Counsel and Corporate Secretary</font></div>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">cc:&#160;&#160; <br>
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            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Skadden, Arps, Slate, Meagher &amp; Flom LLP</font></div>
            <div style="text-align: left;"><font style="font-family: 'Times New Roman', serif; font-size: 10pt;">Katherine D. Ashley</font></div>
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