<SEC-DOCUMENT>0000950123-10-019504.txt : 20130925
<SEC-HEADER>0000950123-10-019504.hdr.sgml : 20130925
<ACCEPTANCE-DATETIME>20100301172826
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-019504
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100301

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
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<HEAD>
<TITLE>corresp</TITLE>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><IMG src="c56677c5667701.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>
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<!-- 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">March
1, 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>
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<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&#146;s response to the comment letter dated January&nbsp;29, 2010 (the &#147;Comment Letter&#148;) from the
Staff of the Securities and Exchange Commission (the &#147;Commission&#148;) relating to the above referenced
document is in process. This letter confirms William Tolbert&#146;s conversation with you on Monday,
March&nbsp;1, 2010, during which the Staff agreed that the Company could have an extension in responding
to the Comment Letter, so that after giving effect to the Commission&#146;s previous ten business day
extension, the response is due no later than March&nbsp;12, 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>
William L. Tolbert &#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>



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