Attached files
| file | filename |
|---|---|
| 8-K - 8-K CHANGE IN ACCOUNTING FIRM - SMITHFIELD FOODS INC | form8kchangeinaccountingfi.htm |
 | Deloitte & Touche LLP Suite 820 901 East Byrd Street Richmond, VA 23219 USA Tel: +1 804 697 1500 www.deloitte.com |
November 3, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Smithfield Foods, Inc. Form 8-K dated October 28, 2016, and we agree with the statements made therein.
Yours truly,
Member of
Deloitte Touche Tohmatsu
Deloitte Touche Tohmatsu