February 14, 1996
U. S. Securities and Exchange Commission
ATTN: Filer Support
Dear Sirs:
We have experienced some delays in the conversion of
our 10Q to EDGAR format. Please accept this letter as
our formal request for the 5 day extension to file
Form 10Q for the quarter ended December 31, 1995 with
your office via the EDGAR filing system. Please note
that our CIK # is 819527 Galaxy Foods Company. If
there are any problems with this request, please feel
free to contact me at (407) 855-5500 extension 115.
Sincerely,
LeAnn H. Davis
Chief Financial Officer
GALAXY FOODS COMPANY
