1014 Vine Street, Cincinnati, OH 45202
January 22, 2025
VIA Edgar
Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Suying Li and Angela Lumley |
| Division of Corporation Finance | |
| Office of Trade & Services | |
| Re: | The Kroger Co. |
| Form 10-K for the Fiscal Year Ended February 3, 2024 | |
| Item 2.02 Form 8-K dated December 5, 2024 | |
| File No. 001-00303 | |
Dear Ms. Li and Ms. Lumley:
I refer to your comment letter dated January 17, 2025 to Todd Foley of The Kroger Co. (the "Company") and my telephone call with Ms. Li on January 21, 2025 regarding the due date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation and review by the Company and its advisors of the responses to the Staff's comments.
The Company confirms that it intends to submit its responses to the Staff's comments by February 14, 2025.
The Company appreciates your cooperation in extending the deadline for its response.
Sincerely,
| / s / Stacey Heiser | |
| Stacey Heiser | |
| Senior Counsel |
| cc: | Todd Foley, Interim Chief Financial Officer |
| The Kroger Co. |