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EFTA01382373

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Amendment No. 3 to Form S-1 Table of Contents consistent with the Prior TSA. In addition, the New TSA contemplates that Blackhawk may be included in Safeway's consolidated group for U.S. federal income tax purposes until the date of the Distribution. During 2014, Blackhawk paid Safeway $0.7 million for prior years' taxes due under the New TSA, and Safeway advanced approximately $27.7 million to Blackhawk to fund 2014 estimated state tax payments by Blackhawk. In early 2015. Safeway converted the remaining amount of this advance to Blackhawk to a capital contribution. See Notes A and B to Safeway's historical financial statements, included elsewhere in this prospectus, for further information. Lease Agreements Safeway leases corporate offices to Blackhawk under a sublease that expires in April 2017. Safeway also leased approximately 6,000 square feet of office space in Phoenix, Arizona to Blackhawk under a lease agreement that expired in 2014. During 2014, Blackhawk paid Safeway an aggregate of $608,727 pursuant to these lease agreements. Cash Management and Treasury Services Agreement On April 4, 2013, Safeway entered into a cash management and treasury services agreement with Blackhawk (the 'CMATSA"). Safeway was permitted to borrow cash from Blackhawk's operating accounts in excess of its immediate working capital and other operating requirements, calculated in accordance with the CMATSA, on an overnight basis, to meet short-term funding requirements. These advances were evidenced by unsecured promissory notes. The CMATSA, together with the promissory notes issued thereunder, were terminated effective March 28, 2014. Stockholders' Agreement In connection with this offering, Albertsons Companies, Inc. will enter into the Stockholders' Agreement with Albertsons Investor, Kimco and Management Holdco. The rights of Albertsons Investor, Kimco and Management Holdco under such agreement are described below: Registration Rights Under the Stockholder

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