# EDGAR Filing Document

**Accession Number:** 0001278027
**File Stem:** 0000000000-25-007222
**Filing Date:** 2025-7
**Character Count:** 5405
**Document Hash:** bc8db671f13743bbab042423b768b1e3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007222.hdr.sgml**: 20250922

**ACCESSION NUMBER**: 0000000000-25-007222

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250709

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** B&G Foods, Inc.
- **CENTRAL INDEX KEY:** 0001278027
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 133918742
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0103

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-32316

**BUSINESS ADDRESS:**
- **STREET 1:** FOUR GATEHALL DRIVE
- **STREET 2:** SUITE 110
- **CITY:** PARSIPPANY
- **STATE:** NJ
- **ZIP:** 07054
- **BUSINESS PHONE:** 9734016500

**MAIL ADDRESS:**
- **STREET 1:** FOUR GATEHALL DRIVE
- **STREET 2:** SUITE 110
- **CITY:** PARSIPPANY
- **STATE:** NJ
- **ZIP:** 07054

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** B&G FOODS HOLDINGS CORP
- **DATE OF NAME CHANGE:** 20040129
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001558370-25-001513

## Text-Extract

```

                                                           July 9, 2025

Bruce Wacha
Chief Financial Officer
B&G Foods, Inc.
Four Gatehall Drive
Parsippany, New Jersey 07054

       Re: B&G Foods, Inc.
           Form 10-K for the Year Ended December 28, 2024
           Filed February 25, 2025
           Response dated May 23, 2025
           File No. 001-32316
Dear Bruce Wacha:

       We have reviewed your May 23, 2025 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our April 25,
2025 letter.

Form 10-K for the Year Ended December 28, 2004
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Policies; Use of Estimates
Goodwill and Other Intangible Assets, page 37

1.     We have read your response to prior comment one. We note you plan to
disclose the
       range of calculated fair values over book values for your
indefinite-lived intangible
       assets and identify and disclose brands you consider at higher risk of
impairment. For
       brands you consider to be at higher risk of impairment, please confirm
you will also
       disclose and discuss the key assumptions used to estimate their fair
values and the
       potential events or circumstances that could reasonable be expected to
negatively
       those key assumptions.
 July 9, 2025
Page 2
2.     We have read your response to prior comment five. Given the materiality
of goodwill
       and intangible assets to your total assets and equity and your
disclosure that sales
       strategies and promotional marketing spending are centered on individual
brands, we
       continue to believe that disclosing net sales by material brand is
meaningful and
       useful. We note your disclosures on page 38 of the book values of
indefinite-lived
       trademarks for each brand whose net sales equaled or exceeded 3% of
fiscal 2024 and
       fiscal 2023 net sales and for    all other brands    in aggregate;
however, without also
       disclosing net sales by material brand, it is not clear to us how an
investor would be
       able to assess the potential exposure and impairment risk related to
these
       assets. Please provide such disclosures in MD&A in future filings.
Consolidated Financial Statements
(3) Acquisitions and Divestitures
Divestiture of Green Giant U.S. Shelf-Stable Product Line, page 69

3.     We have read your response to prior comment two. Please address the
following:
           Revise future filings to clarify how trademarks were allocated to
assets held for
         sale; and
           You state immediately prior to the sale, the realizable value of
inventory exceeded
         the cost, as the inventory remained saleable in the ordinary course of
business;
         however, after the broader group of assets was characterized as assets
held for
         sale, the inventory lost its individual character and its impairment
was recorded as
         part of an impairment of the group of assets held for sale. More fully
explain to us
         what "the inventory lost its individual character" means and address
why the
         inventory would not remain saleable at realizable value after the
transfer to assets
         held for sale. Also, explain how you considered the guidance in ASC
420-10-S99-
         3 in recording the related loss.

       Please contact Ernest Greene at 202-551-3733 or Anne McConnell at
202-551-3709 if
you have questions regarding comments on the financial statements and related
matters.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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