Attached files
| file | filename |
|---|---|
| 8-K - 8-K - SMITHFIELD FOODS INC | sfd8k10022013.htm |
October 2, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated October 2, 2013, of Smithfield Foods, Inc. and are in agreement with the statements contained in the second sentence of the second paragraph and the third paragraph on page 1 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP
A member firm of Ernst & Young Global Limited