This excerpt taken from the SWY 8-K filed May 18, 2007.
RETURN RECEIPT REQUESTED
Internal Revenue Service
[Address where taxpayer files returns]
Ladies and Gentlemen:
Enclosed please find an original and one copy of an Election under Section 83(b) of the Internal Revenue Code of 1986, as amended, being made by the taxpayer referenced above. Please acknowledge receipt of the enclosed materials by stamping the enclosed copy of the Election and returning it to me in the self-addressed stamped envelope provided herewith.
cc: Safeway Inc.