Exhibit 15.1
Fleming Companies, Inc.
6301 Waterford Boulevard
P. O. Box 26647
Oklahoma City, Oklahoma 73126
We have made reviews, in accordance with standards
established by the American Institute of Certified Public
Accountants, of the following unaudited interim financial
information of Fleming Companies, Inc. and subsidiaries as
indicated in our reports referenced below; because we did
not perform an audit, we expressed no opinion on that
information.
Period Ended Review Report Dated
April 7, 1999 May 5, 1999
July 11, 1999 July 29, 1999
October 2, 1999 October 19, 1999
April 15, 2000 May 3, 2000
We are aware that our reports referred to above, which are
included in your Quarterly Reports on Forms 10-Q and 10-Q/A
for the periods mentioned above, are being used in this
registration statement.
We also are aware that the aforementioned reports, pursuant
to Rule 436(c) under the Securities Act of 1933, are not
considered a part of the registration statement prepared or
certified by an accountant, or reports prepared or certified
by an accountant within the meaning of Sections 7 and 11 of
that Act.
DELOITTE & TOUCHE LLP
Oklahoma City, Oklahoma
June 30, 2000
