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 28-week periods ended July 8, 2000 and July 10, 1999, as
indicated in our report dated July 26, 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 July 8, 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
August 16, 2000
