EFTA Document EFTA01382510

Amendment No. 3 to Form S-1 Table of Contents INDEPENDENT AUDITORS' REPORT The Board of Directors New Albertson's, Inc.: We have audited the accompanying combined financial statements of the New Albertson's Business of SUPERVALU INC. and subsidiaries, which comprise the combined balance sheets as of February 21, 2013 and February 23, 2012, and the related combined statements of operations and comprehensive income (loss), parent company deficit, and cash flows for each of the fiscal years