Exhibit 15
Fleming Companies, Inc.
1945 Lakepointe Drive, Box 299013
Lewisville, Texas 75029
We have made a review, in accordance with standards established
by the American Institute of Certified Public Accountants, of the
unaudited interim financial information of Fleming Companies,
Inc. and subsidiaries for the 12-week and 40-week periods ended
September 30, 2000 and October 2, 1999, as indicated in our
report dated October 18, 2000; because we did not perform an
audit, we expressed no opinion on that information.
We are aware that our report referred to above, which is included
in your Quarterly Report on Form 10-Q for the 12 weeks ended
September 30, 2000, is incorporated by reference in the
following:
(i) Registration Statement No. 2-98602 (1985 Stock Option
Plan) on Form S-8;
(ii) Registration Statement No. 33-36586 (1990 Fleming Stock
Option Plan) on Form S-8;
(iii) Registration Statement No. 33-56241 (Dividend
Reinvestment and Stock Purchase Plan) on Form S-3;
(iv) Registration Statement No. 333-11317 (1996 Stock
Incentive Plan) on Form S-8;
(v) Registration Statement No. 333-35703 (Senior
Subordinated Notes) on Form S-4;
(vi) Registration Statement No. 333-28219 (Associate Stock
Purchase Plan) on Form S-8;
(vii) Registration Statement No. 333-80445 (1999 Stock
Incentive Plan) on Form S-8;
(viii) Registration Statement No. 333-89375 (Consolidated
Savings Plus and Stock Ownership Plan) on Form S-8;
(ix) Registration Statement No. 333-40660 (Dividend
Reinvestment and Stock Purchase Plan) on Form S-3; and
(x) Registration Statement No. 333-40670 (2000 Stock
Incentive Plan) on Form S-8.
We also are aware that the aforementioned report, pursuant
to Rule 436(c) under the Securities Act of 1933, is not
considered a part of a registration statement prepared or
certified by an accountant or a report prepared or certified
by an accountant within the meaning of Sections 7 and 11 of that
Act.
DELOITTE & TOUCHE LLP
Oklahoma City, Oklahoma
November 13, 2000
