KELLANOVA — Regulatory Filings 2011

Sep 8, 2011

CORRESP 1 filename1.htm Correspondence

September 8, 2011

VIA EDGAR SUBMISSION

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

| Attention: | Brad Skinner Jennifer
O’Brien Michael Fay |
| --- | --- |
| Re: | Kellogg Company Form
10-K for Fiscal Year Ended January 1, 2011 Filed February 25, 2011 Form 10-Q for Fiscal Quarter Ended July 2, 2011 Filed August 5, 2011 File No. 001-04171 |

Ladies and Gentlemen:

On behalf of Kellogg Company (the “ Company ”), I refer to the letter from the staff of the Division of Corporation Finance of the Securities and Exchange Commission dated September 1, 2011, containing comments on the above-referenced filings. As discussed with Jennifer O’Brien on September 7, 2011, the Company requested additional time in order to respond to the Commission’s comment letter. Based on the discussion with Ms. O’Brien, the Company plans to provide a response to the Commission on or before September 30, 2011. Thank you for this courtesy.

If you require additional information, please feel free to call me at (269) 961-2009.

Sincerely,
/s/ Ronald L. Dissinger
Ronald L. Dissinger Senior
Vice President and Chief Financial Officer Kellogg Company

1