<SEC-DOCUMENT>0000950123-10-008846.txt : 20130925
<SEC-HEADER>0000950123-10-008846.hdr.sgml : 20130925
<ACCEPTANCE-DATETIME>20100204171322
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-008846
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100204

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SANFILIPPO JOHN B & SON INC
		CENTRAL INDEX KEY:			0000880117
		STANDARD INDUSTRIAL CLASSIFICATION:	SUGAR & CONFECTIONERY PRODUCTS [2060]
		IRS NUMBER:				362419677
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0628

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1703 N. RANDALL ROAD
		CITY:			ELGIN
		STATE:			IL
		ZIP:			60123-7820
		BUSINESS PHONE:		847-289-1800

	MAIL ADDRESS:	
		STREET 1:		1703 N. RANDALL ROAD
		CITY:			ELGIN
		STATE:			IL
		ZIP:			60123-7820
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><IMG src="c56155c5615501.gif" alt="(JENNER &#038; BLOCK LOGO)">
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="69%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Jenner &#038; Block<FONT style="font-variant: SMALL-CAPS"> llp</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chicago</TD>
</TR>
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">February
4, 2010&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" nowrap>330 N. Wabash Avenue
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Los Angeles</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chicago, IL 60611
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">New York</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tel 312-222-9350
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" nowrap>Washington<FONT style="font-variant: SMALL-CAPS">, dc</FONT></TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">VIA EDGAR AND OVERNIGHT DELIVERY
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">www.jenner.com</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Securities and Exchange Commission
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tel (312)&nbsp;923-2820</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">100 F. Street N.E.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Fax (312)&nbsp;840-7220</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Washington, D.C. 20549-4628
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" nowrap><u>jburgdoerfer@jenner.com</u></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Attn: Kevin Dougherty</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">Re:&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>John B. Sanfilippo &#038; Son, Inc.<BR>
Form 10-K for the Fiscal Year Ended June&nbsp;25, 2009<BR>
Filed August&nbsp;27, 2009<BR>
File No.&nbsp;000-19681</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Dougherty:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On behalf of John B. Sanfilippo &#038; Son, Inc. (the &#147;Company&#148;), we would like to advise you that the
Company is in receipt of the comment letter dated January&nbsp;29, 2010 (the &#147;Comment Letter&#148;) from the
Staff of the Securities and Exchange Commission relating to the above referenced document. This
letter confirms Jessica Garascia&#146;s conversation with you on Tuesday, February&nbsp;2, 2010, during which
the Staff agreed that the Company could have an extension of ten additional business days in
responding to the Comment Letter, so that, after giving effect to the
Federal holiday on February 15, 2010, the response is due no later than March&nbsp;1, 2010.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Please do not hesitate to contact me at (312)&nbsp;923-2820 if you have any questions regarding the
foregoing or would like further information.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>

</TR>
<TR>
    <TD colspan="3" align="left">Sincerely,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top" align="left">&nbsp;</TD>

</TR><TR>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Jerry J. Burgdoerfer
&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>

</TR><TR>
    <TD colspan="3" align="left">Jerry J. Burgdoerfer&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>

</TR><TR>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;</TD>

</TR>
</TABLE>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left">cc:&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Michael J. Valentine &#151;  John B. Sanfilippo &#038; Son, Inc.<BR>
Jessica A. Garascia &#151; Jenner &#038; Block LLP<BR>
H. Roger Schwall &#151; Securities and Exchange Commission</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>c56155c5615501.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 c56155c5615501.gif
M1TE&.#EAY``/`/?H`&AH:+&QL6%A8=+2TJ.CHXB(B`<'!PH*"H&!@0@("-?7
MUPD)":ZNK@$!`;"PL&9F9@,#`]W=W?;V]N_O[]75U?[^_FEI:5Y>7OW]_1,3
M$_S\_&1D9&=G9P8&!@4%!=#0T"TM+5U=76)B8E]?7P("`@0$!!86%@P,#`X.
M#K*RLB4E)5)24K.SL_KZ^JJJJO'Q\>GIZ0L+"Q(2$O7U]?3T],K*REM;6[2T
MM/GY^>'AX?+R\FMK:^WM[4!`0$U-3?CX^'IZ>GAX>//S\[R\O#DY.104%*^O
MK[JZNF-C8ZRLK"PL+.[N[B0D)"XN+F!@8"<G)QP<'`\/#V5E91`0$/O[^X"`
M@,3$Q-K:VL7%Q=34U-'1T<;&QCHZ.B\O+_#P\)&1D45%179V=IN;FT%!07]_
M?Y:6EN?GYQL;&XJ*BL'!P6QL;"@H*-G9V9R<G+^_ORDI*:VMK=O;V][>WE96
M5NCHZ$Q,3*NKJVIJ:G5U=<?'QU=75[V]O::FIK:VM@T-#7U]?9Z>GK6UM<C(
MR,#`P,_/SY65E;BXN!X>'O?W]UI:6B8F)N/CX]S<W'=W=Y^?GQT='9"0D!H:
M&DY.3AD9&3\_/\W-S3(R,J*BHJ"@H&YN;EQ<7.7EY4A(2'EY>=;6UL+"PG-S
M<XZ.CD]/3Y>7EU!04)B8F(F)B3$Q,7M[>X^/CW%Q<>OKZ^#@X-/3T^3DY(>'
MAX.#@SX^/LG)R924E$='1TE)22LK*VUM;;N[NX*"@F]O;\[.SA\?']C8V.;F
MYG1T=(N+B^KJZB,C(U-34T)"0C,S,S8V-C0T-*2DI(2$A%A86.+BXE%147)R
M<CP\/(R,C!45%<S,S!$1$49&1NSL[)V=G:FIJ5145"`@(#@X.#`P,!<7%X6%
MA4-#0YJ:FE5552(B(G!P<).3DS<W-TI*2JBHJ````/_______P``````````
M````````````````````````````````````````````````````````````
M`````````````````````"'Y!`$``.@`+`````#D``\```C_`,\)'#@P28A9
M!`=6$B&@H4.'(\HE/`>#PZ")FSA(6301!Q`@.!+^".)DR\1S6QZJ%##"R,1%
M'%8*<`+J4X63YV98&-%PA,\097">\P5@I9-P*:@)Q13"D5"<:1HI,6>NA`TQ
MFYZ>^W'C`12J78!8P3GCEH`!"9/,>4`#G5!5YFJ==$&UKEVJ`B;&,3?%4,(!
M5#],G`'.W)^$0B:9`W02T-W'F282>GRW1["3&+Y0-C?V)(7-5'G5P'G!G":M
M!+/XV&RBE-``4RFOZ#5Q20=S`09BV&!.A@L,;G$&,;?B)`-S,418`,"\.8<D
M$R.<,&>"$4$*"0R@32BAB3D(HPC2_U!ACL!)`N:B(%G>G#F'%!,'+("@ASWS
M'6.HXA$JX/LK0T88D40.."EP``3?V+<#&"288\--$SU@S@:H"<0(+U3U`$D*
M#B0AA0Q4(7!2`-,U((H8`:002BQ4/4)!0A-D8$X@`K%B@SD-[")0<"<-5]Q$
MQT&!084"24?5&*L,A)UV$W5'50/>##1>>>>9LP:1`@U@0`*LG%1:%Q+@A(,(
M)'"B`VH*+&"`'!/I8@X80T8X884X,$-5+A`.],$3R'V2D!F'F+,`'PEID,H"
M,@@"HXQ]G!/!*>8D8,=`/$[DHW'F/(*EH]-1U0T/`BVY'4%.'E"5&P)-:=Y$
MZ+VQJ98+F/]QT@[FO#&#4+O<Y@.::@I&$`^)F#--G`E)2"%J6%`5!DZMG&'.
M,,2>4X@Y)#`VEP(3Q6A.&K@P8<XA<!!4:4*7`FD."@@4H&X!KXP:70P+C%#"
MFT*<(VJ3()B#0#'F*.+).:I6640NZZJ++4X#)%!",P6KBP<*YH@@U!%KU-6)
M5@8V<,P8/71,C"+G,H"3L16BD1X,0C5"G2L#:5#'FYN>$R,$%H!HSJ[B"M4)
M<9A2]H50$1S0019E*'M.+]FY*Y`$^?*11Q3F/''%.>2MFA!ZE%4CU`"F@E9$
M9Q/A,H4Y'%PR[S-/*1`#:"<D,_*<J"%A3BQ4"&4%!`9,+5`+7)C_`TG,$Q31
M`%5<=$`"&N)B@84G>0H4!L_F^@$$`I1708:O)P7M027GZ$%5*G*HJ?0Y3)LC
MQCDW0*Q$%OE:31!Z&:!".0)55/$BP@LTH`T71/2^=@-(8)Z0%XK]+"T)?NQQ
MC@(_3&0@!'?,/CLI5`UQ$LFHB6".)1H(900$'>A]#M_F5`%X$51=X(6$)URT
M(P00D)(0#I28(PFFFF*I^6@OK-:`"#%(P.A*UP:!!&!LG,`&E5A5JU=M:0`:
MB"`5"-"`$H0+)S?8'D%@88YMD,$$"&C<\A:0``(EI`7.,$<BK@<WK9C"'`?0
M@E#48`X5@$H@+C,'$40XD!?<D"#:(D/=_X30!7/8@E)4R4:T*@"I8R7D.&<X
M$Y'V)Q`=U*(N!QA@O@HH$$C8Q74#08\B;D4D+26`#0FAQ;<B@!/T<(`@+0A!
M7>;0/8*DR0`RG`@`S%$'%DJA0FPPU05P(@NHJ2(ALZ@*)G"B!F-8#X@R0I5`
MHF$J19T#'28PAP=80)`\0,,<A<`4%'@(M`-X8#0"F4`18:A%<W!Q?)FH"Q@%
M@IXK8<F,MQL((<9F`9S0A0ET((@+('"N/-I137&82!HR*3$Y];)"MZ`6`%A&
M$#OP*0-H)`@,O+.`,K1`FX\S1R,6-2."C,(<2GC!)?%`%1E8@`$!0,57&H"%
MD\!!4")H3WMVD/],@D0@`1!`I4"VD$D!-LD6IB-(!6BUP(1<XEQ(T&=SU&#"
M@0S``QW(Y4!>V`'E3605PC#'&/:PA"/8P`,X,@<LG)>`!ES#/G>@A0&H`I^)
M2"%J]G'.'YK70U%0)1(V$(<#0"$)JJ"`DQ,Y@HQT^`LC(.,.WC+''+P`(VF8
MXP8)\=QIT)&#<73-+AXH`$[L`)JZ/'(@C!B<)0<R"/0);VGD<0U!,+`:ITS$
M$66E2AX2\@&JM&(B/Z@?$Y9P$D-$@BJ=ZD`!C@`B;C2.`@W:S!F^0$HGE-4/
M4AR($)"`TL>`H%$XR0(Y*-,!`""B-J:JZ4!F0!4^N`41A/C#!4(0@@NCZ,*8
M$_%%`!P0@-[ZMK<.8,$/4W6#%$S`>0%09Z'<P("*#@0&#EC&21;A`-[^UK?!
MI2I!7L`"%F26('0(@`MD=1(Y`",1RK!!*/16`Q<<(5I"N(%U?QM<E.'D`_"\
M+G"'4+>)4*``%YCM"#@0B--J119`F&V`T7"PB;2@#PX(9D*&8(TMH./"&,ZP
;AC?,X0Y[^,,@#K&(1TSB$IOXQ"A.,8H#`@`[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
