# EDGAR Filing Document

**Accession Number:** 0000091388
**File Stem:** 0001213900-25-083716
**Filing Date:** 2025-9
**Character Count:** 3396
**Document Hash:** 87e952e5b0184edda39e3a2bad128062
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-083716.hdr.sgml**: 20251120

**ACCESSION NUMBER**: 0001213900-25-083716

**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

September 3, 2025

**<u>BY EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance<br> 100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

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| | |
|:---|:---|
| **Re:** | **Smithfield Foods, Inc.<br> Registration Statement Filed on Form S-1<br> File No. 333-290000** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), we, as representatives of the several underwriters, hereby join in the request of Smithfield Foods, Inc. (the "Company") for acceleration of the effective date of the above-referenced Registration Statement so that it becomes effective at 4:00 p.m., Eastern Time, on September 4, 2025 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Paul Hastings LLP, request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus, to the underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.

We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

*[Signature Page Follows]*

Very truly yours,

Morgan Stanley & Co. LLC

BofA Securities, Inc.

Barclays Capital Inc.

As Representatives of the several Underwriters

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| | |
|:---|:---|
| MORGAN STANLEY & Co. LLC | MORGAN STANLEY & Co. LLC |
| /s/ Josh Kamboj | /s/ Josh Kamboj |
| Name: | Josh Kamboj |
| Title: | Executive Director |

---

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| | |
|:---|:---|
| BOFA SECURITIES, INC. | BOFA SECURITIES, INC. |
| /s/ Ross Michler | /s/ Ross Michler |
| Name: | Ross Michler |
| Title: | Managing Director |

---

---

| | |
|:---|:---|
| BARCLAYS CAPITAL INC. | BARCLAYS CAPITAL INC. |
| /s/ Michaela Diverio | /s/ Michaela Diverio |
| Name: | Michaela Diverio |
| Title: | Managing Director |

---

*[Signature Page to Underwriters' Acceleration Request]*