<SEC-DOCUMENT>0001437749-18-004660.txt : 20180419
<SEC-HEADER>0001437749-18-004660.hdr.sgml : 20180419
<ACCEPTANCE-DATETIME>20180314194501
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-18-004660
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180314

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LANDEC CORP \CA\
		CENTRAL INDEX KEY:			0001005286
		STANDARD INDUSTRIAL CLASSIFICATION:	CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033]
		IRS NUMBER:				943025618
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0529

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5201 GREAT AMERICA PKWY
		STREET 2:		SUITE 232
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054
		BUSINESS PHONE:		6503061650

	MAIL ADDRESS:	
		STREET 1:		5201 GREAT AMERICA PKWY
		STREET 2:		SUITE 232
		CITY:			SANTA CLARA
		STATE:			CA
		ZIP:			95054
</SEC-HEADER>
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<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">March 14, 2018</p>

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<p style="margin: 0pt; text-align: left; text-transform: uppercase; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><b>Via EDGAR</b></p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Securities and Exchange Commission</p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Division of Corporation Finance</p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">100 F Street, N.E., Mail Stop 3561</p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Washington, D.C. 20549</p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Attention: Terence O<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&rsquo;Brien</font></p>
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			<p style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt;"><b>Re:</b></p>
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			<p style="text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt;"><b><font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Landec Corporation (CIK No. 0001005286)<br>
			Annual Report on Form 10-K, filed August 11, 2017<br>
			As Amended by Amendment No. 1 on Form 10-K/A, filed August 15, 2017</font></b></p>
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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Dear Mr. O<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&rsquo;Brien:</font></p>

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<p style="margin: 0pt; text-align: justify; text-indent: 36pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Landec Corporation (the &ldquo;Company&rdquo;) is transmitting via Edgar with this letter, for filing under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), Amendment No. 2 on Form 10-K/A to the above referenced Annual Report on Form 10-K (the &ldquo;Revised Filing&rdquo;). This letter together with the changes reflected in the Revised Filing respond to the Staff<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&rsquo;s comments contained in its letter dated February 16, 2018. </font></p>

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<p style="margin: 0pt; text-align: justify; text-indent: 36pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">For your convenience, this letter sets forth in italics the Staff<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&rsquo;s comment before our response. All capitalized terms used in this letter but otherwise not defined herein have the meanings ascribed to such terms in the Revised Filing. </font></p>

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<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -36pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><u>Form 10-K/A for Fiscal Year Ended May 28, 2017</u></p>

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<p style="margin: 0pt; text-align: justify; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><i>Pursuant to Rule 12b-15 of Regulation 12B, amendments filed pursuant to this section must set forth the complete text of each item as amended. In the explanatory note of your amended filing, you state that this amendment was filed to correct a typographical error in the date of the Opinion. Accordingly, the entirety of Item 8 for which the Opinion is a part, inclusive of a full set of financial statements and accompanying notes, must be included in your amended filing. Please file an amended filing that complies with the cited guidance. Please also include appropriately revised certifications.</i></p>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: -36pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><i>&nbsp;</i></p>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; text-indent: 0pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">In response to the Staff&rsquo;s comment, the Company has provided the entirety of Item 8 in the Revised Filing.</font></p>

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<p style="margin: 0pt; text-align: center; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">*<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*</font></p>

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<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Securities and Exchange Commission<br>
<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">March 14, 2018<br>
Page 2</font></p>

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<p style="margin: 0pt; text-align: justify; text-indent: 36pt; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">If we can be of any assistance in explaining this response or the changes in the Revised Filing, please contact me at (650) 261-3677.</p>

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<p style="margin: 0pt 0pt 0pt 53.8%; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Very truly yours,</p>

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<p style="margin: 0pt 0pt 0pt 53.8%; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">/s/ Gregory S. Skinner</p>

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<p style="margin: 0pt 0pt 0pt 53.8%; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Gregory S. Skinner<br>
<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Vice President of Finance and Chief Financial Officer</font></p>

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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">cc:<font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"> </font></p>
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			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Geoffrey P. Leonard</font></p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">(King &amp; Spalding LLP)</p>

			<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">&nbsp;</p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;"><font style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">Todd Silva</font></p>

			<p style="margin: 0pt; text-align: left; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt;">(Ernst &amp; Young LLP)</p>
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