Attached files

file filename
10-Q - 10-Q - SANDERSON FARMS INCd10q.htm
EX-32.1 - SECTION 1350 CERTIFICATION - SANDERSON FARMS INCdex321.htm
EX-32.2 - SECTION 1350 CERTIFICATION - SANDERSON FARMS INCdex322.htm
EX-31.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER - SANDERSON FARMS INCdex311.htm
EX-31.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER - SANDERSON FARMS INCdex312.htm
EXCEL - IDEA: XBRL DOCUMENT - SANDERSON FARMS INCFinancial_Report.xls

EXHIBIT 15

ACCOUNTANTS’ LETTER RE: UNAUDITED FINANCIAL INFORMATION

The Board of Directors and Stockholders

Sanderson Farms, Inc.

We are aware of the incorporation by reference in the Registration Statements (Form S-8 No. 33-67474 and Form S-8 No. 333-92412) pertaining to the Sanderson Farms, Inc. and Affiliates Stock Option Plan, the Registration Statements (Form S-8 No. 333-123099 and Form S-8 No. 333-172315) pertaining to the Sanderson Farms, Inc. and Affiliates Stock Incentive Plan, and the Registration Statement (Form S-3 No. 333-153917) of our report dated August 25, 2011 relating to the unaudited condensed consolidated interim financial statements of Sanderson Farms, Inc. that are included in its Form 10-Q for the quarter ended July 31, 2011.

/s/ Ernst and Young LLP

New Orleans, Louisiana

August 25, 2011