Lancaster Colony Corporation
380 Polaris Parkway, Suite 400
Westerville, OH 43082
614-224-7141
March 9, 2018
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-7010
| Attention: | H. Roger Schwall – Assistant Director, Office of Natural Resources |
| Brad Skinner – Senior Assistant Chief Accountant |
| Kimberly Calder – Assistant Chief Accountant |
| Jeannette Wong – Staff Accountant |
| Re: | Lancaster Colony Corp. |
| Form 10-K for the Fiscal Year Ended June 30, 2017 |
| Filed August 24, 2017 |
| File No. 000-04065 |
Ladies and Gentlemen:
Lancaster Colony Corporation, an Ohio corporation (the “Company,” or “we” or “our”), hereby acknowledges receipt of the letter dated March 2, 2018 (the “Comment Letter”) from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission with respect to our Annual Report on Form 10-K for the fiscal year ended June 30, 2017, filed with the Commission on August 24, 2017.
The Company respectfully requests an extension of time to respond to the Comment Letter so that we can devote appropriate resources and time to consider the Staff’s comments and complete our responses, including consulting with our independent registered public accounting firm. We expect to submit our response no later than March 30, 2018, and will appreciate the Staff’s courtesy in this matter.
If you have any questions regarding these matters, please do not hesitate to contact the undersigned at (614) 224-7141 or by e-mail at dfell@lancastercolony.com.
| Sincerely, |
| /s/ Douglas A. Fell |
| Douglas A. Fell |
| Treasurer, Vice President, Assistant Secretary and Chief Financial Officer |