BRIDGFORD FOODS CORP

Regulatory Filings • May 13, 2010

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Bridgford Foods Corporation

1308 NORTH PATT STREET · P.O. BOX 3773 · ANAHEIM, CALIFORNIA 92803

TELEPHONE (714) 526-5533 · FAX (714) 992-9321

May 13, 2010

Ms. Aamira Chaudhry

Division of Corporation Finance

United States Securities and Exchange Commission

Washington, D.C. 20549-7010

U.S.A.

Re:
Form
10-K for the Fiscal Year Ended October 30, 2009
Form
10-Q for the Quarter Ended January 22, 2010
File
Number: 000-02396

Dear Ms. Chaudhry,

Thank you for your letter dated May 7, 2010, relating to your review of our Annual Report on Form 10-K for the fiscal year ended October 30, 2009 and Quarterly Report on Form 10-Q for the quarter ended January 22, 2010.

Pursuant to our conversation on May 11, 2010, Bridgford Foods Corporation has received an extension to file a response and plans to submit a written response to each of the Securities and Exchange Commission’s comments no later than May 28, 2010.

If you need additional information, please contact Ray Lancy at (714) 526-5533 or via e-mail at raylancy@bridgford.com .

Sincerely,

/s/ Raymond Lancy

Chief Financial Officer, Principal Accounting Officer, Vice President, Treasurer and Assistant Secretary