# EDGAR Filing Document

**Accession Number:** 0000091388
**File Stem:** 0000000000-25-009104
**Filing Date:** 2025-8
**Character Count:** 2577
**Document Hash:** 480f16075d1a8064f4a7d78259400f04
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009104.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0000000000-25-009104

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250826

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-08352

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-079048

## Text-Extract

```

                                                            August 26, 2025

C. Shane Smith
Chief Executive Officer
SMITHFIELD FOODS INC
200 Commerce Street
Smithfield, Virginia 23430

       Re: SMITHFIELD FOODS INC
           Draft Registration Statement on Form S-1
           Submitted August 20, 2025
           CIK No. 0000091388
Dear C. Shane Smith:

       This is to advise you that we do not intend to review your registration
statement.

        We request that you publicly file your registration statement and
non-public draft
submission on EDGAR at least two business days prior to the requested effective
date and
time. Please refer to Rules 460 and 461 regarding requests for acceleration. We
remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Erin Donahue at 202-551-6063 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._