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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950137-08-006987.txt : 20080630
<SEC-HEADER>0000950137-08-006987.hdr.sgml : 20080630
<ACCEPTANCE-DATETIME>20080507204639
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950137-08-006987
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20080507

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CALAVO GROWERS INC
		CENTRAL INDEX KEY:			0001133470
		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE SERVICES [0700]
		IRS NUMBER:				330945304
		STATE OF INCORPORATION:			CA

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2530 RED HILL AVE.
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705
		BUSINESS PHONE:		9098334200
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><IMG src="v40630v4063000.gif" alt="(CALAVO LOGO)">
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 0pt"><B>Since
1924</b>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 8pt"><B><I>The
First Name in Avocados</I></b>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">May&nbsp;6, 2008
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Via Electronic Transmission and Federal Express </U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;John Reynolds<BR>
Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Mail Stop 3561<BR>
Washington, D.C. 20549-3561

</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="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="94%">&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">Re:
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><U>Calavo Growers, Inc. &#151; Annual Report on Form&nbsp;10-K &#151; Filed January&nbsp;14, 2008 &#151; <br>File No.&nbsp;000-33385</U></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By letter dated April&nbsp;30, 2008, you provided Calavo Growers, Inc., a California corporation
(the &#147;Company&#148;), with one comment regarding the disclosure on page 22 of the Proxy Statement filed
by the Company on February&nbsp;28, 2008. Specifically, you requested that the Company&#146;s future filings
contain quantitative disclosure of all of the terms of the performance objectives for the bonus
awards for which the Company&#146;s executive officers are eligible.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In future filings of its Annual Report on Form 10-K and Annual Proxy Statement, the Company
will comply with the comment that is set forth in your letter by disclosing the formula and the
specific performance objectives used to determine its executive officers&#146; cash bonus awards.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company hereby acknowledges that:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;The Company is responsible for the adequacy and accuracy of the disclosures in its filings
with the Securities and Exchange Commission (the &#147;Commission&#148;);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;Comments from the staff of the Commission or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action with respect to the Company&#146;s
filings; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;The Company may not assert comments from the staff of the Commission as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of the
United States.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ James Snyder
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">James Snyder&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Corporate Controller<BR>

Calavo Growers, Inc.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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




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