February 12, 2020 B. John Lindeman Chief Financial Officer CALAVO GROWERS INC 1141-A Cummings Road Santa Paula, CA 93060 Re: CALAVO GROWERS INC Form 10-K for the Fiscal Year Ended October 31, 2019 Filed December 19, 2019 Form 8-K Filed December 20, 2019 File No. 000-33385 Dear Mr. Lindeman: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 8-K filed December 20, 2019 Reconciliation of Adjusted Net Income and EPS, page 9 1. Please tell us why your adjustment (a) to eliminate the equity pickup for your investment in FreshRealm and adjustment (e) which adds back in the losses recorded with respect to your equity investment in Limoneira do not substitute individually-tailored income or expense recognition methods for those of GAAP. Refer to Question 100.04 of the Division's Non-GAAP Financial Measures Compliance and Disclosure Interpretations. B. John Lindeman FirstName GROWERS INC Lindeman CALAVO LastNameB. John Comapany NameCALAVO GROWERS INC February 12, 2020 Page 2 February 12, 2020 Page 2 FirstName LastName In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Christine Torney at 202-551-3652 or Mary Mast at 202-551-3613 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences