<SUBMISSION>
<ACCESSION-NUMBER>0001299933-08-003167
<TYPE>8-K/A
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20080605
<ITEMS>4.01
<ITEMS>9.01
<FILING-DATE>20080625
<DATE-OF-FILING-DATE-CHANGE>20080625
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>LANDEC CORP \CA\
<CIK>0001005286
<ASSIGNED-SIC>2821
<IRS-NUMBER>943025618
<STATE-OF-INCORPORATION>CA
<FISCAL-YEAR-END>0525
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K/A
<ACT>34
<FILE-NUMBER>000-27446
<FILM-NUMBER>08917207
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>3603 HAVEN AVE
<CITY>MENLO PARK
<STATE>CA
<ZIP>94025
<PHONE>6503061650
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>3603 HAVEN AVE
<CITY>MENLO PARK
<STATE>CA
<ZIP>94025
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>htm_27826.htm
<DESCRIPTION>LIVE FILING
<TEXT>
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<TITLE> Landec Corporation (Form: 8-K/A) </TITLE>
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		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
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	WASHINGTON, D.C. 20549
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	FORM 8-K/A
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	CURRENT REPORT
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	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	June 5, 2008
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	Landec Corporation
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<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
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	California
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	0-27446
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	94-3025618
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_____________________<BR>
	(State or other jurisdiction
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_____________<BR>
	(Commission
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______________<BR>
	(I.R.S. Employer
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	of incorporation)
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	File Number)
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	Identification No.)
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	3603 Haven Ave. Suite E, Menlo Park, California
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	94025
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_________________________________<BR>
	(Address of principal executive offices)
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	&nbsp;
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___________<BR>
	(Zip Code)
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	Registrant&#146;s telephone number, including area code:
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	650-306-1650
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	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
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	&nbsp;
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<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
of the following provisions:</FONT>
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<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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	Item 4.01 Changes in Registrant's Certifying Accountant.
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Item 4.01. Changes in Registrant&#x2019;s Certifying Accountant. <br><br>(a) &#x2013; Dismissal of Previous Independent Registered Public Accounting Firm <br>On June 11, 2008, Landec Corporation (the "Company") filed a Current Report on Form 8-K reporting that the Audit Committee of the Board of Directors of the Company approved a change in independent registered public accounting firms from McGladrey & Pullen, LLP ("McGladrey") to Ernst & Young LLP ("E&Y"). That Current Report on Form 8-K stated that the Company had provided McGladrey with a copy of the disclosures contained in Item 4.01 thereof and requested that McGladrey furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not McGladrey agrees with such statements. This amended Current Report on Form 8-K is being filed to include the letter from McGladrey in response to our request. A copy of such letter is attached as Exhibit 16.2 to this Current Report on Form 8-K. <br><br>The Company has determined not to formally provide written submissions to the Office of the Chief Accountant of the Securities and Exchange Commission (the "SEC") regarding issues raised by McGladrey around the accounting for certain transactions as previously reported in the Current Report on Form 8-K filed on June 11, 2008.  After continued review and consideration, the Company, its outside expert consultant retained to assist with such issues, and E&Y, the Company&#x2019;s new independent registered public accounting firm, continue to believe that the Company&#x2019;s financial statements, as previously filed with the SEC, reflect appropriate and acceptable accounting treatment of such transactions.<br>
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	Item 9.01 Financial Statements and Exhibits.
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(c) Exhibits. <br>The following exhibit is furnished as part of this report: <br><br>		<br>Exhibit Number	  	<br>Ex-16.2	  	<br>Description<br>Letter from McGladrey & Pullen LLP to the Securities and Exchange Commission, dated June 23, 2008.<br>
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	SIGNATURES
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	Pursuant to the requirements of the Securities Exchange Act of 1934, the
	registrant has duly caused this report to be signed on its behalf by the
	undersigned hereunto duly authorized.
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	Landec Corporation
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	&nbsp;&nbsp;
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<I>
	June 25, 2008
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	&nbsp;
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<I>
	By:
</I>
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	&nbsp;
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<I>
	/s/Gregory S. Skinner
</I>
<BR>
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	&nbsp;
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<I>
	Name: Gregory S. Skinner
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<I>
	Title: Vice President of Finance and Chief Financial Officer
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	Exhibit&nbsp;Index
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	Exhibit No.
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	Description
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	16.2
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	&nbsp;
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Letter from McGladrey & Pullen LLP to the Securities and Exchange Commission, dated June 23, 2008
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<TYPE>EX-16.2
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<FILENAME>exhibit1.htm
<DESCRIPTION>EX-16.2
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<P align="left" style="font-size: 10pt"><FONT style="font-size: 23pt"><B>McGladrey&#038; Pullen</B>
</FONT>

<P>
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<TR valign="top" style="font-size: 23pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><FONT style="font-size: 11pt">Certified Public Accountants</FONT></TD>
    <TD width="20%" style="background: transparent">&nbsp;</TD>
</TR>

</TABLE>


<P align="left" style="margin-left:4%; margin-right:20%; font-size: 11pt"><FONT style="font-size: 12pt">June&nbsp;23 2008
</FONT>

<P align="left" style="margin-left:19%; margin-right:10%; font-size: 12pt"><FONT style="font-size: 7pt">McGladrey &#038; Pullen, LLP 18401 Von
Karman Ave., 5th Fl.
<BR>
Irvine, CA 92612-8531
<BR>
0 949.255.6600 F 949.255.5091
<U>www.mcgladrey.com</U>
</FONT>


<P align="left" style="margin-left:4%; font-size: 7pt"><FONT style="font-size: 12pt">Securities and Exchange Commission Washington, D.C. 20549
</FONT>


<P align="left" style="margin-left:4%; font-size: 12pt">Commissioners:


<P align="left" style="margin-left:7%; margin-right:6%; font-size: 12pt">We have read Landec Corporation&#146;s (the Company) statements
included under Item&nbsp;4.01(a) of its Form 8-K dated June&nbsp;5, 2008 and we
agree with the Company&#146;s statements contained in subparagraphs i-v and
viii. We have no basis to agree or disagree with the statements
contained in subparagraph vii. We also agree with the Company&#146;s
statements in subparagraph vi that the accounting issues pertain to the
application of generally accepted accounting principles in prior periods
to:


<P>
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<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The allocation of the consideration received
in the Monsanto transaction to the various elements of that
transaction,</TD>
    <TD width="8%" style="background: transparent">&nbsp;</TD>
</TR>

</TABLE>


<P>
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<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The repurchase of Apio, Inc. and Landec Ag
Inc. common stock and stock options held by minority
interests,</TD>
    <TD width="9%" style="background: transparent">&nbsp;</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The consolidation of the Company&#146;s Landec Ag
subsidiary as a variable interest entity, and</TD>
    <TD width="7%" style="background: transparent">&nbsp;</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 12pt; color: #000000; background: transparent">
    <TD width="8%" style="background: transparent">&nbsp;</TD>
    <TD width="1%" nowrap align="right">4.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s prior years&#146; disclosures related to income
taxes.</TD>
</TR>

</TABLE>



<P align="left" style="margin-left:7%; font-size: 12pt">We have no basis to agree or disagree with the Company&#146;s statements in Item&nbsp;4.01(b).


<P align="left" style="margin-left:7%; margin-right:6%; font-size: 12pt">We are not required to state whether we agree or disagree with the
Company&#146;s statements in Item&nbsp;8.01. However, with respect to subparagraph
ii of Item&nbsp;8.01, it is our position that the resolution of the forgoing
accounting issues was within the scope of our engagement to provide audit
and review services to the Company approved by the Audit Committee, but
that the fees and expenses related thereto were outside the scope of our
fee arrangements. On April&nbsp;9, 2008 we communicated to the Audit
Committee our intention to bill for those additional fees and expenses.



<P align="left" style="margin-left:7%; font-size: 12pt">Very truly yours,



<P align="left" style="margin-left:7%; font-size: 12pt">/s/ McGladrey &#038; Pullen, LLP


<P>
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    <TD width="1%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>McGladrey &#038; Pullen, LLP<BR>
<FONT style="font-size: 7pt">McGladrey &#038; Pullen, LIP
is a member firm of RSM
International &#151; an
affiliation of separate and
independent legal entities.</FONT></TD>
</TR>

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