EFTA Document EFTA01382466

Amendment No. 3 to Form S-1 Table of Contents Report of Independent Registered Public Accounting Firm To the Board of Directors and Stockholders of Safeway Inc.: We have audited the accompanying consolidated balance sheets of Safeway Inc. and subsidiaries (the "Company') as of January 3, 2015 and December 28, 2013, and the related consolidated statements of income, comprehensive (loss) income, stockholders' equity, and cash flows for each of the three years in the period ended January 3, 2