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[LOGO]
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Constellation
Brands, Inc.
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Constellation
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370
Woodcliff Drive, Suite 300
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Fairport,
New York 14450
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phone
585-218-3600
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Fax
585-218-3601
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___________________________________________________________________
March
13,
2007
United
States Securities and Exchange Commission
Division
of Corporation Finance
Washington,
DC 20549
Attention:
William Choi, Accounting Branch Chief
Mail
Stop
3561
Re: Constellation
Brands, Inc.
Form
10-K
for the Fiscal Year Ended February 28, 2006
Filed
May
2, 2006
File
No.
1-08495
Dear
Mr.
Choi:
We
have
received your comment letter dated February 28, 2007 with respect to the
above-referenced filing. We hereby request that the date by which we must
respond to the comment letter be extended until April 2, 2007 in order to give
us sufficient time to prepare our response to the comment letter.
If
you
have any questions, please feel free to contact me at (585) 218-3649. In my
absence you may contact Barbara LaVerdi at (585) 218-3721.
Sincerely,
Constellation
Brands, Inc.
/s/
David S. Sorce
David
S.
Sorce
Sr.
Vice
President and
Corporate
Counsel