# EDGAR Filing Document

**Accession Number:** 0000091388
**File Stem:** 0001213900-25-083713
**Filing Date:** 2025-9
**Character Count:** 2977
**Document Hash:** 8e763d521b64c2abcfd53022ff1ecdd8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-083713.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0001213900-25-083713

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250903

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SMITHFIELD FOODS INC
- **CENTRAL INDEX KEY:** 0000091388
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEAT PACKING PLANTS [2011]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 520845861
- **STATE OF INCORPORATION:** VA
- **FISCAL YEAR END:** 1228

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 200 COMMERCE STREET
- **STREET 2:** EXECUTIVE OFFICE BUILDING
- **CITY:** SMITHFIELD
- **STATE:** VA
- **ZIP:** 23430
- **BUSINESS PHONE:** 7573653000

**MAIL ADDRESS:**
- **STREET 1:** 200 COMMERCE STREET
- **STREET 2:** EXECUTIVE OFFICE BUILDING
- **CITY:** SMITHFIELD
- **STATE:** VA
- **ZIP:** 23430

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LIBERTY EQUITIES CORP
- **DATE OF NAME CHANGE:** 19710221

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LIBERTY REAL ESTATE TRUST
- **DATE OF NAME CHANGE:** 19661113

**Smithfield Foods, Inc.<br> 200 Commerce Street**

**Smithfield, VA 23430**

September 3, 2025

<u>VIA EDGAR</u>

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Erin Donahue

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| | |
|:---|:---|
| **Re:** | **Smithfield Foods, Inc.** |

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**Registration Statement on Form S-1 (File No. 333-290000)**

**Request for Acceleration of Effective Date**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Smithfield Foods, Inc. (the "***Company***") hereby respectfully requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-290000) of the Company, filed with the Securities and Exchange Commission (the "***Commission***") on September 3, 2025, as amended (the "***Registration Statement***"), be accelerated so that such Registration Statement shall become effective at 4:00 p.m., Eastern Time, on September 4, 2025 or as soon as possible thereafter.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Colin J. Diamond of Paul Hastings LLP, by telephone at (212) 318-6007 or by email at colindiamond@paulhastings.com and Brandon J. Bortner of Paul Hastings LLP, by telephone at (202) 551-1840 or by email at brandonbortner@paulhastings.com. The Company hereby authorizes Colin J. Diamond or Brandon J. Bortner of Paul Hastings LLP to orally modify or withdraw this request for acceleration.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **SMITHFIELD FOODS, INC.** | **SMITHFIELD FOODS, INC.** |
| By: | /s/ C. Shane Smith |
| Name: | C. Shane Smith |
| Title: | Chief Executive Officer |

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cc: Colin J. Diamond, Esq. (Paul Hastings LLP)

Brandon J. Bortner, Esq. (Paul Hastings LLP)