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Officeof le 14a-8i1anotherduplicatesbe includedproposalsare substantiallyproposalsdo not haveStaff hasconsideredtheStaff haspermittedthe outstandingpoisonredeemtoMarch 11 nshareholdersofdividendeffectivethe boardthatproposal onusesfuturecompanytoone proposalalso includedNewbyletterreport toresultsvotingany bonusesearlierthe amounttoterminatetobonusesallMarch 27 1992proposalwhichbyitsof the directorsmajorityconceptthe sameisinthe presencethatissue in different estby December27 1995ceilingsforthat31 bonusesrequestingmultiple proposalstheeven thoughthe requestthe followingthe Boardalsoand eliminatingand eliminatingand the Proposalinclusionproposalson executivesubstantiallysteps in implementingproperlyand eliminating24 1990weretoitdetermineeven though the subjectcompensationsalariesplacingbe unable14a-8i11proposalsduplicativeare differentexecutiveRulewhilecompany performanceSouth AfricaCity submittedshareholdersitFebruaryexecutivethe OriginalShareholderswhereEnergy CorpCamp Corpreceivedon the issue ThuspositionYorkRESOLVEDof anof such proposalspreviousinvestmentsBefore omptroller ofCenteriorand Unionand stock optionsinthe termsfreezingduplicativewould be suspendedtothe board consist ofthatcaused by substantiallycompensationexecutivetietoprovideor focusaddressof shareholdere.gandwould requireapprove each of the proposals the board of directors would not bebecauseSeeexecutivesubstantiallytyingwilltoany other form ofsubstantiallythatproposalwould requirethrustthatproposalsprotects the board from being placedthe shareholdersofduplicativethatbylawfrom the confusionprotects shareholdersvotingvotingand Masco Corporationpaidthe bylawsredeembe independentof multipletheifof confidentialproposalisand scopeapproval UAL Corporationballotnon-managementamendsoIfagreement and prohibit any newrightsduplicativeRathersamethetermstowhichMarch 16 1993behind the principalrationaleproxy rof secretasgroups have accessofadoptionby the boardTheriskthesubmittedwithoutof independent directors substantiallymajorityagreement and notpolicysubstantiallythatthe board of directorsthatrequestingshareholderexisting1.00 per shareleastof the proposalssomewhatdifferpreviouslyrecommendingproxy contesttothatrightsofproposal recommendingWest Capitalof dividendstermsshareholderitsor cancelproposalofthe casePinnaclescopethe positiontakenconsistentlywillwhetherIn consideringmeetingthatproponentbe excluded under Rule 14a-8i1to11 2000 proposalagreement from becomingrightsuntilunderpill any bythe sameforthe omission of proposalsrightsthetothe proposalthe principal thrust or focuswhethere.g USG Corp JanuarySeeinidenticalomittedthe Staff hasduplicativebetothetheproxy ay beproposalinproposalthe 2008of Directorsreasonablethe Officecostof thethe SustainabilityProxy Materialsissueand

Counselof and performancethe multipleIfbothissueSafewaystatementdirect economictothisimpactsSupply Chain Security and Sustainabilityof Safeways productsecurityprevention safetyintheon Safewayshareholdersreport totestingProposalson safetyforkThechainProposalproposals oneand anotherthenwhichthatthatare notreportsustainabilityTheStaff hasand with broaderunder RulethatagreedinSeeaddressingmatterproposal requestingperformanceof stock bonusesas wellagreementsurgingExecutiveas performanceof rmanceLaboratoriesdefiningFebruaryWehaveforan forof long-termcriteriaconsiststoasitfortermsmay be excluded19 2004senior executivesforinrequestingCEOonsalaryannualand severanceApril 15broaderduplicatesExecutivethein or proposalemployees and executivestoperiodsSustainabilitythatthe requestlimitationsbe providedthe Sustainability ProposalcontentgrantsSystems Incoptions and holdingthesubjectstocktheWhile the Proposalprior proposalincludingsubstantially2004 Commonsensereproducetofocusprior proposalequitySiebelof equityorthe samethaninincludethrustrestrictedCompensation programform and amountreportthroughoutduplicates theEnergy Group Incand time-basedlieutothe ProposalthatProxy Materialsthey differin thatConstellatione.gagreesubstantiallythe 2008as the principleproposalsconservationrequestand safety of productsinclude both proposalsscope of subjector narrower14a-8i11the Proposalidenticalby December 2008of productsreport on the environmental impact of Safewaysincludetopollutionreport on producttorequestissueandfrom farmtraceabilityStaff does notthereport on trackingreports wouldsustainabilityIfrequestsbelievesexpectsand the Sustainability tainabilityand the es thesubstantiallyandsustainabilityreport on resourcetoofof Safewayprogramsandpreservationthe Sustainability ProposalsrequestsSafewaySafewayensuretoof Directorsthe long-termensurerequestconditionsthe Proposalon conservationidentityProposalsmeasuresand ExhibitSee allyensuretothe Boardtofocusingon environmentalreportand systemstestingresponsibilityof twotorequestchainand systemsprograms and pollution preventiontakenmeasuressupplySee ExhibitchainsupplyworkSimilarlythatrequestsTheof the report containsthe contentSee Exhibitresponsibilityinshareholdersand performancepoliciessustainabilitythatbecausethe Board of yrecommendsproposalof the proposalsenvironmental labor practices and decentand productsocietyon Safewaybe one proposal thentothe Sustainability eport tothe supportingrightsof Safewayindicators.3deemedareduplicatesor focusprincipal thrusttitledSustainability Proposalthe Proposalinsubstantiallythe Board of Directorsthatessencethe Proposalhave the ticalmultiple anysinformation on theproprietaryforshares receivedCompensationappearsinthe originalproposalPleaseAbbotturgingsee Exhibituse

OfficeCounselof Chief2008JanuaryPageLATHAMWATKINSLLPof performanceadditionaland time-basedand severancelimitations on compensationnarrower prior proposal22 oyeespaidexceeding two times salary substantiallyseveranceof top executivesand lowestthe Staff concur n the foregoingand eivedSafewayincludetoexpectsof the--isititreceivedthe 2008and notbe excludedor misleading in violationfalse4a-8i3the exclusionpermitsofstockholdervagueand therefore materiallyindefinitenor theso esufficientlymightexactly whatofindefinitethe proposalinterpretby shareholdersTheProposal2008 on measuresproductsupplyreport eholdersitmayby the ProposalIfisbelievemayIftherefore lythe ludingsubstantiallycallsofinfordifferentthe 2008isisthatinGuidelinesthe Proposalthetherecommendswhat type of reportincludedby Decemberand are widely recognizedpursuantany numberby theMarch 12 1991Incon report contentthe Proposalshareholdersand security of our companysthe Proposalthe report requesteditsdifferent from the actionsSee Exhibitresponsibilityisproposalandcompanyreport toguidelinesanyStaff Legalultimately takenInitiatives Sustainability ReportingSee Exhibitcompaniesother shareholdersrequestedtotheinwithdeterminetoison the proposalthatagreedany guidelinesshareholderswhich includesustainability type of report andreport whilesustainabilitydoes not containenvironmental and productby numerousrequestedDirectorsthe Global Reportingof the Sustainability ProposalSomethe Board ofthe long-termthe Sustainability Proposalinreportactionbe significantlycouldand deliveredcontainedsustainabilityimpactsthatbut the Proposalbe non the proposal Fuqua IndustriesvotingrequeststhattheStaff hasexclusionjustifystockholderthe proposal15 2004 Thesuchdifferentlythe proposalimplementationenvisionedso astoifincludingstockholdersisRule 14a-9would be ableif adoptedor measureson Septemberpublishedandactionsneither thethatimplementing the proposalinNo 14BBulletinor indefinitevagueor misleadingfalsethe proposalifproposalrules and regulationscontraryany of the Commissions proxyStaff has interpreted Rule4a-8i3 to permit the exclusion oftobeingthe Original14a-9Ruleuponof theduplicativeProxy because14a-8i11and Rule 14a-9duplicativeto RulepursuantSafeway14a-8i3RuleSafewayunder Rulethe ProposalSustainability Proposaltheofrangeexecutivefreezingofficersreport comparingrequestingasand General Electricoptionsreport consideringof pay of executiveratioapprovalprior proposalduplicatesprohibitionas wellarrangements substantiallyof executiveproposal requestingceiling onlayoffsshares in lieu of tainability type oftypesof reports areProxy Materialsand

Officeof ChiefCounsel2008JanuaryPageLATHAMWATKINSLLPthe actionsadoptedtakentofrom the actionsdifferentsignificantlyby Safewaythe uldlikelyall of the shareholdersbevotingon the ProposalBased on the foregoingifunder Rule substantiallyisrequestsbecause14a-8i3under RuleProposalrespectfullySafewayStaff does notthebecauseStaff concur thatmaterially falsemaySafewayexcludetheof the Sustainabilityduplicativetheviolation ofinor misleadingexcludemaySafewayRule 14a-914a-8b andRuleproof ofrequisite14a-8f1Rulecontinuousits--The Co-Sponsor did not providein responsestock ownershiptheSafeways requesttofor thatinformationWebelieveunder RuleOriginalbe 2000at the meetingproposalAs mentioned abovetoSafewayappearinSee ExhibitAccordinglySponsor of theconstitutefrom JPMorgandeficienciesinoneproof oftheDecember13OriginalletterAlthoughsent toletterenclosed14withthe Co-Sponsorthattheto14a-8bletterpartbyof Ruledid notof recordinadditiontonotifyinginformed theof documentsshouldreceipt of Safewayscopy of Rule 14a-8via certifiedrequiredrequirementsthe Co-SponsoritsProposaltwo brokerSafewaythe typeatproposaldate the Co-Sponsorthatthaton thethethe evidenceCo-Sponsorstatedletteritsatheldthe Originalincludedinclude14a-8cthatdays ofsubmitsco-sponsorshareholderasof Ruleand indicatedwithinProposalSafewaywas13of Ruleeligibilityinbe votedtothe lityIn additionExhibitproposaltothatconfirmedSafeways Decemberinsubmit thetoprovidesentitledthe letter did notthe 07Moreover Safewayof thesufficientsubmittedsecuritiesdateof Safeways stock transfer agentthe recordsthe Co-Sponsorof the of the Proposalco-sponsorshareholder must have continuouslyproposalCo-Sponsorboth presumablyRule 14a-8b14a-8borassubstantiate14a-8bfor at least one year by thetheletterbystatementsunder Rulesubmittoeligiblemarket valueinthe Co-Sponsorbecause the Co-Sponsor did notor the ProposalProposalexcludemaySafeway14a-8florder toleastthatCothatcorrect theSeeletterSafewaysmail return receipt requestedSeeExhibitRule 14a-8f providesproponentfails tostrictlyand the proponentcompliedwithWithinRule 14a-8Decemberevidence14a-8bof Rulerequirementsdeficiencyprovide13letterthatfails todaysexcludehe or she hasprovidedthe procedural14tocompany maythatthatthecompanycorrect the y notifieswithindeliveringof Safeways receipt of the Originalthe Co-Sponsorwhich clearly statedproposalthe beneficialProposaltheownershipthe proponentthe requirednoticeiftimeSafewayof deficiencySafewayof theunderdeliveredits

OfficeCounselof Chief2008JanuaryPageLATHAMWATKINSLLPthe ownershipof documentationthe typethe Co-SponsorsSLB swithin14afterdays14BStaff annotrequirements thethatshouldcompaniesmust proveNothatcompanyownershipproof of ownershipprovidethe proponentthatthe informationclearly statingtheBulletinforth in Staff Legalsetsatisfiesproponentthe shareholderthatIn that4a-8bRule15 2004SLB 14BInshareholderrequestrequirementstrackstobe postmarkedtothe standardson SeptemberpublishedSponsor was requireddetermineunderownershipletteralso satisfiedletterhadresponsereceipt of SafewaysSafewaydemonstrate beneficialtonecessary14a-8b2i and ii andRulethat14a-8b1of RulerequirementsRulesatisfiesuse4a-thatlanguageby ilityor she13Dperiodheldproponent13G Formor updated formsand the shareholderheldsubmittedforatFormone year orFormorthe shareholderreflectingwrittenproponentsorthe proposalleastthe date on whichnumber ofthe requiredbrokerusuallysecuritiesthe securitiesof shares as of or tsof nentsthe time theproponentfiledamendmentsatthatverifyingthe shareholderrecordfrom thestatementthe one-yearstatementshares for the one-yearhethatasperiodof the date of the statementAsSafeways DecemberExhibitinseenthe Co-Sponsorwith appropriateand the mannerinSLB14Bnoticewhichof defectswhichdid inSafewayevidence8bthe requiredwithinperiodrespond with such evidenceThesubmittingstatementstocktwo brokeron edthe lstatesrequired14a-8bsuchwithSafewaywith theproposalunder Ruleperiod following4a-Cothewhich the Co-Sponsor srequiredforstatementsthatare the Co-Sponsorsdo not contain110 shares of SafewaystatementsstockletterthatNameAccountDate 10/01/2007clear evidenceSistersat110 shares of Safewayshowsthe Statementthe Dominican2007of the followingYOU BOUGHTfrom JPMorganof the Co-Sponsortheydid not providedaysthe Co-SponsorThese brokerholdings13of Ruleeligibility110 shares of SafewaySee Exhibittoisheldii2005 and14past thewaslettersubmit or co-sponsortoof the Originalco-sponsorshipits10/31/2007Evenisfrom an unnamed sourceDOMINICANevenIt13and thus providedthatcopy of Rule 14a-8includingthe Co-Sponsoreligibilityinformationwith the requirementsDecemberitslanguagethisthe ownershipconsiderreceipt of Safeways DecemberSponsorstotodemonstratecontainedlettermust complycompaniesthatNotwithstanding the foregoingrequired13regardingthe Co-Sponsorrecommendsalsonoticeof Springfieldbest theyon Octoberprovide2005 andtothattheyIllinoisevidencethatthe

OfficePageCounselof Chief2008January10LATHAMWATKINSLLP110 shares of SafewayCo-Sponsor heldNoBulletinnotSLB 1414c2thatsufficienttomust submit an uch statementsholdingsDecemberone yearatOriginalProposal2007andsecuritiestheof Safewayofsubmittedthe date the s evidencestockarethatholdersecuritiesare clearly insufficientthe Co-Sponsor had owned the required amountthatownedstatementsEven if it is assumed thatthe proposalDecember2007 letter do in fact relatethe Co-Sponsorsininvestmentfrom the recordstatementthe shareholderthatof one year as of the time of submittingperiodbrokerspecifically verifiesofownershipwrittenIn Staff Legalclear under Sectionor other periodiccontinuousdemonstrate the requiredmadethe Staff13 2001Julymonth of October 2007theduringshareholders monthly quarterlyshareholderher securitiespublishedstockletter from the Co-SponsordatedOn December 26 2007 Safeway receivedletter from JPMorgan stating thatthe Co-Sponsor hasDecember 20 2007 which includesof market value of Safeway for at least 12 months prior to December 19held at least 2000.00thatthe Co-Sponsor had owned2007 See ExhibitAlthough the JPMorgan letter is evidenceamountthe required2007of Safewayamountitstostocksecuritiesforthe securitiesworth of SafewaytostockC6toeligibilitythe eligibilityofcontinuouslyor proceduralor proceduralTheStaff hashave failedfollowingthe full and properSLBand14isone year as offorsubmission ttoof theowned more thanone year as of December 19 2007submit the Decembertodemonstrate the Co-Sponsors2007Theof the ProposaliscoStaff hasmadeof continuousrequestreliefbybeneficialtoother registrantsregistrant toownershipwherefurnishinproponentstimely fashioncalled for under the regulationsprovidedevidencethe date the proposalofwasevidencingCorp March2005 proponentsDecember 31 2004 December 31 2003 and November 30 2003 was notproof of ownership of the required number of shares as of December 17 2004 the dateGeneral Motorsshare ownershipsufficientbeon Junethe Co-Sponsore.g Safeway Inc March 15 2006 broker letter insufficientlyownership as of December 19 2005 not as of November 30 2005submitted30 wouldthatunder Rule 14aproposalcompany may excludeif the shareholdertimely responds but does not cureno-actiontimely and properSeeverifyingto2007 co-sponsorshipthatownedproposal ntinuouslyof the ProposalC1c3from the lso insufficientthe shareholderthatmoreisdefectsregularly grantedevidenceholderfordemonstrate the Co-Sponsorsclear under SectionitsItof Safewayclear under Sectionstatement202007submittedsubmittedthe date the Co-SponsoramountstatementeligibilityProposalatof the time the shareholdercontinuouslysubmit the Dece

Office of Chief Counsel January 2008 Page AT AMWAT IN LLP Rule 14a-8j this letter is being submitted to the Staff not fewer than 80 days before Safeway intends to file its definitive 2008 Proxy Materials with the Commission The Proposal Safeway received letter from the Sponsor dated November 29 2007 and letter from theCo-Sponsor dated December 2007 each containing following proposal the Original