Flowers Foods, Inc. (NYSE: FLO) yesterday announced the completion of its spin-off from Flowers Industries, Inc. and Kellogg Company's simultaneous acquisition of Keebler Foods Company through the merger of Flowers Industries with a wholly-owned subsidiary of Kellogg. As a result of the spin-off of Flowers Foods, which includes Flowers Bakeries and Mrs. Smith's Bakeries, Flowers Industries' sole asset at the time of the merger was its majority ownership interest in Keebler.