New Kroger customers can save an additional 15% with code SHIP15 (Thanks MutantDinosaur)
The Kroger store near me had them down to $24. The store would not match the online price although YMMV if you want to venture out. As an additional note, the Kroger online site is not necessarily the most reliable so I won't be shocked if some orders get cancelled.
Also, I lucked out and my Target had marked the Lego Star Wars calendar down to $19.98 (excluding red card). Not all locations have yet, but here is the brickseek link if you want to look.