The stores in question are across England and Scotland

The Bristol-based supermarket accused the regulator of putting "the cart before the horse" when it made its provisional report into the takeovers.

Its findings mean Somerfield could be forced to sell the stores to rivals.

The Commission said the deal would result in a "substantial lessening of competition" in 14 towns.

The supermarket chain bought the ex-Safeway shops for �260m.

Sale threat

Somerfield said the Commission had acted on a "theoretical possibility" that the supermarket would behave in a certain way that could harm competition.

"Somerfield considers that CC has merely identified a potential lessening of competition and labelled it significant, presuming that adverse effects will follow," Somerfield said in a statement.

But the chain pointed out that competition concerns were unjustified given that many of the stores in question were located nearby rivals such as Asda and Tesco.

However, the Commission said last month that Somerfield may have to sell the stores.

"We believe the only effective means of restoring competition in these areas is for the identified stores to be sold to a suitable grocery retailer who will offer choice and actively complete in the relevant local markets," said Christopher Clarke, chairman of the Competition Commission inquiry.

Somerfield was responding ahead of next Tuesday's deadline for comments before the Competition Commission considers its final verdict.