KELLANOVA — Regulatory Filings 2008

May 2, 2008

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	200 East Randolph Drive
	Chicago, Illinois 60601
Robert M. Hayward
To Call Writer Directly:	(312) 861-2000	Facsimile:
312 861-2133		(312) 861-2200
rhayward@kirkland.com	www.kirkland.com	Dir. Fax: 312 660-0277
	May 1, 2008

VIA FACSIMILE AND EDGAR

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Attention: James Giugliano

Re: Kellogg Company Form 10-K for Fiscal Year Ended December 29, 2007 Schedule 14A Definitive Proxy Statement File No. 001-04171

Ladies and Gentlemen:

On behalf of Kellogg Company, a Delaware corporation (“ Kellogg ”), I am responding to your letter dated April 23, 2008, relating to the above-referenced filings.

This letter confirms that Kellogg received your letter and is in the process of formally responding. We will send you Kellogg’s formal response no later than Friday, May 23, 2008.

Should you have any questions, please feel free to contact me at (312) 861-2133.

Sincerely,
/s/ Robert M. Hayward
Robert M. Hayward

RMH/dlt

cc: Gary H. Pilnick Senior Vice President, General Counsel, Corporate Development and Secretary

Hong Kong London Los Angeles Munich New York Palo Alto San Francisco Washington, D.C.

Folio /Folio