IBP (NYSE: IBP) on Friday (26 January) responded to Tyson Foods ' letter of January 24, 2001, as well as to other issues related to IBP. The attached is a copy of IBP's letter to Tyson. In the letter, IBP Chairman Robert L. Peterson stated that IBP has completed its written response to an SEC Division of Corporate Finance request for clarification on some recent filings. This response will be submitted to the SEC today, Friday, January 26, 2001. "IBP management believes that its written response appropriately addresses all of the SEC's comments," Mr. Peterson said.