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<SEC-DOCUMENT>0000950123-10-039742.txt : 20100618
<SEC-HEADER>0000950123-10-039742.hdr.sgml : 20100618
<ACCEPTANCE-DATETIME>20100428172113
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-10-039742
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100428

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 -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="v55934v5593400.gif" alt="(CALAVO LOGO)">
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">April&nbsp;28, 2010
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U>Via Electronic Transmission and Federal Express</U><BR>
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="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:&nbsp;&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><U>Calavo Growers, Inc. &#151; Annual Report on Form&nbsp;10-K &#151; Filed January&nbsp;11, 2010 &#151;<BR>
File No.&nbsp;000-33385</U></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">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;22, 2010, you provided Calavo Growers, Inc., a California corporation
(the &#147;Company&#148;), with one comment regarding the disclosure in footnote one to the Grants of Plan
Based Awards Table on page 24 of the Proxy Statement filed by the Company on February&nbsp;26, 2010.
Specifically, you noted that the Company disclosed the estimated future payouts in the threshold
column of the Grants of Plan Based Awards Table. You indicated per Instruction 2 to Item 402(d) of
Regulation&nbsp;S-K, that the threshold column refers to the minimum amount payable for a certain level
of performance under the plan. You requested that in future filings that we adequately disclose
the amount payable to the correct column, per Instruction 2 to Item 402(d) of Regulation&nbsp;S-K.
</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 revising the table to show that
the amount payable for estimate future payouts per Instruction 2 to Item 402(d) of Regulation&nbsp;S-K.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company hereby acknowledges that:
</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="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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;);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>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.</TD>
</TR>

</TABLE>
</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><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
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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