Baker & McKenzie LLP 2300 Trammell Crow Center 2001 Ross Avenue Dallas, Texas 75201, USA
				Tel: +1 214 978 3000 Fax: +1 214 978 3099 www.bakernet.com
August 24, 2006				Alan G. Harvey Tel: +1 214 978 3047
				[email protected]
Securities and Exchange Commission
Office of Mergers and Acquisitions				Via EDGAR
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Michael Pressman

Ladies and Gentlemen:

This letter is sent in response to your letter dated August 23, 2006 regarding the above-referenced filings by Pilgrim’s Pride Corporation and O.B. Goolsby, Jr. Each of your comments has been numerically keyed to our responses set forth below.

Response. This confirms that Pilgrim’s Pride intends to use the correct EDGAR header tags for any of its Rule 14A-12 material. If there are doubts regarding the appropriate header, we will contact you to discuss same.

Response. In accordance with our discussions, information regarding certain persons who may be considered “participants in a solicitation” was filed today pursuant to Rule 425.

Each filing person acknowledges that (i) the filing person is responsible for the adequacy and accuracy of the disclosures in the filing, (ii) staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with

Baker & McKenzie LLP is a member of Baker & McKenzie International, a Swiss Verein.

respect to the filing; and (iii) the filing person may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate the opportunity to have discussed these issues with you.

Please contact me at (214) 978-3047 or Gerry McGrath at (214) 978-3028 if you would like to discuss any of these issues further.

Sincerely,

/s/ Alan Harvey

Alan G. Harvey