South Korea'sPulmuone Holdings Co. Ltd. said U.S. subsidiaryPulmuone U.S.A.  Inc., Fullerton, Calif., completed its tender offer forMonterey Gourmet Foods, a refrigerated specialty foods processor based in Salinas, Calif.

Officials said Monterey Gourmet will become a wholly owned Pulmuone subsidiary. Operating from plants in Salinas and Kent, Wash., Monterey Gourmet processes and markets refrigerated pasta entrees, cheeses, sauces and other specialty items under the brands Monterey Pasta Company, CIBO Naturals, Emerald Valley Kitchen and Sonoma Cheese.

Pulmuone Holdings Co., Ltd., Seoul, said it is a leading food manufacturing and retail company specializing in refrigerated tofu, fresh noodles, bean sprouts and eggs. In 2004, Pulmuone U.S.A., entered the U.S. fresh food market by purchasing Wildwood Natural Foods, Inc., a manufacturer of soy foods including tofu, tofu veggie burgers and soy yogurt.