<SEC-DOCUMENT>0001005286-21-000018.txt : 20210407
<SEC-HEADER>0001005286-21-000018.hdr.sgml : 20210407
<ACCEPTANCE-DATETIME>20210216160417
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001005286-21-000018
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210216

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:			0530

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2811 AIRPARK DRIVE
		CITY:			SANTA MARIA
		STATE:			CA
		ZIP:			93455
		BUSINESS PHONE:		6503061650

	MAIL ADDRESS:	
		STREET 1:		2811 AIRPARK DRIVE
		CITY:			SANTA MARIA
		STATE:			CA
		ZIP:			93455
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="i6896134c06a24074bceb14c013340196_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div><div><font><br></font></div></div><div style="margin-bottom:24pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">February 16, 2021</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">VIA EDGAR</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Office of Manufacturing</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">100 F Street, N.E.</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Washington, D.C. 20549</font></div><div style="text-indent:-5.4pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Attention&#58;  Eiko Yaoita Pyles and Andrew Blume</font></div><div style="margin-bottom:6pt"><font><br></font></div><div style="margin-top:12pt;padding-left:72pt;text-indent:-36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Re&#58;  Landec Corporation</font></div><div style="margin-top:0.12pt;padding-left:58.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Form 10-K for the Fiscal Year Ended May 31, 2020 </font></div><div style="margin-top:0.12pt;padding-left:58.5pt;text-indent:-0.36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Filed August 14, 2020</font></div><div style="margin-top:0.12pt;padding-left:58.5pt;text-indent:-0.36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">Form 8-K, filed January 6, 2021</font></div><div style="margin-top:0.12pt;padding-left:58.5pt;text-indent:-0.36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:120%">File No. 000-27446</font></div><div style="margin-bottom:12pt;margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Dear Ms. Pyles and Mr. Blume&#58;</font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">On behalf of Landec Corporation (the &#8220;Company&#8221;), we acknowledge receipt of the letter dated February 10, 2021 (the &#8220;Comment Letter&#8221;) of the Staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 10-K and Current Report on Form 8-K of the Company.</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">As we discussed when we spoke telephonically on February 11, 2021, the Company is working to respond to the Comment Letter. However, the Company will require additional time to consider and respond to the Staff&#8217;s comments. Accordingly, we respectfully request an extension of ten business days to respond to the Comment Letter, such that the Company would respond by March 11, 2021.</font></div><div style="text-align:justify"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">We are grateful for the Staff&#8217;s accommodation in this matter. Please do not hesitate to call me at (650) 306-1650 with any questions you may have.</font></div><div><font><br></font></div><div style="margin-bottom:18pt;padding-left:252pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div style="margin-bottom:12pt;padding-left:252pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">&#47;s&#47; John Morberg</font></div><div style="padding-left:252pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">John Morberg</font></div><div style="margin-bottom:0.54pt;padding-left:216pt;text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Chief Financial Officer</font></div><div><font><br></font></div><div style="margin-bottom:0.54pt;padding-left:2.52pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">cc&#58;&#160;&#160;&#160;&#160;Cary Hyden (Latham &#38; Watkins LLP)</font></div><div style="padding-left:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">Darren Guttenberg (Latham &#38; Watkins LLP)</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;Todd Silva (Ernst &#38; Young LLP)</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</SEC-DOCUMENT>
