BRIDGFORD FOODS CORP

Regulatory Filings • Jul 3, 2012

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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

July 3, 2012

Ms. Theresa Messinese

Division of Corporation Finance

United States Securities and Exchange Commission

Washington, D.C. 20549-7010

U.S.A.

Re: Bridgford Foods Corporation Form 10-K for the Fiscal Year Ended October 28, 2011 File Number: 000-02396

Dear Ms. Messinese,

Thank you for your letter dated June 29, 2012, relating to your review of our Annual Report on Form 10-K for the fiscal year ended October 28, 2011.

Pursuant to our conversation on July 3, 2012, Bridgford Foods Corporation has received an extension to file a response and plans to submit a draft written response to each of the Securities and Exchange Commission’s comments and submit a draft of Form 10-Q for quarter ending July 6, 2012 no later than July 26, 2012.

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