-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MTQEZQuPy4/Md03iX9uzFUHihDI6KViDAY8zFqkmP3lhGflNAk0F8HIc2vsMTXbz yFgPUZshfZu6rOvX+YO/xQ== 0000950144-08-009477.txt : 20090206 0000950144-08-009477.hdr.sgml : 20090206 20081222143935 ACCESSION NUMBER: 0000950144-08-009477 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALEXANDERS J CORP CENTRAL INDEX KEY: 0000103884 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 620854056 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3401 WEST END AVE STREET 2: P O BOX 24300 CITY: NASHVILLE STATE: TN ZIP: 37203 BUSINESS PHONE: 6152691900 MAIL ADDRESS: STREET 1: 3401 WEST END AVE STREET 2: SUITE 260 CITY: NASHVILLE STATE: TN ZIP: 37203 FORMER COMPANY: FORMER CONFORMED NAME: VOLUNTEER CAPITAL CORP / TN / DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: WINNERS CORP DATE OF NAME CHANGE: 19890910 FORMER COMPANY: FORMER CONFORMED NAME: VOLUNTEER CAPITAL CORP DATE OF NAME CHANGE: 19820520 CORRESP 1 filename1.htm SEC CORRESP
December 22, 2008
Via EDGAR Submission and Facsimile
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St. NE, Mail Stop 3561
Washington, DC 20549-7010
Attn: Susan Block, Attorney-Advisor
     
Re:
  Response to SEC Comment Letter dated December 16, 2008 regarding the Company’s Form 10-K for fiscal year ended December 30, 2007 and Proxy Statement on Schedule 14A filed April 11, 2008 (File No. 001-08766)
Dear Ms. Block:
     The following is the response of J. Alexander’s Corporation (the “Company”) to the comment contained in the Staff’s additional comment letter dated December 16, 2008 concerning the above-referenced Form 10-K for the fiscal year ended December 30, 2007 and the 2008 Proxy Statement on Schedule 14A, filed April 11, 2008. The numbering of the paragraph below corresponds to the numbering of the comment letter, which for your convenience we have incorporated into this response letter.
Definitive Proxy Statement on Schedule 14A
Narrative Disclosure to Summary Compensation Table
1   We note your responses to our prior comments 3 and 4 and reissue the comments. To the extent you discuss performance targets or benchmarking, please provide the disclosure required by item 402(b) of Regulation S-K. Please confirm you will comply in future filings.
 
    RESPONSE: We note the Staff’s comment 1 following prior Comments 3 and 4 and confirm to the Staff that in future filings, we will take into consideration both the requirements applicable to smaller reporting companies as well as the requirements you cite, in making our disclosures.

 

 

Securities and Exchange Commission
December 22, 2008
Page 2
     In connection with responding to your comments, we acknowledge that:
  •   the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
 
  •   Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
  •   the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
     Please direct any questions or comments concerning this response letter to the undersigned at (615) 269-1900 or to Lori Morgan, Esq. of Bass, Berry & Sims PLC at (615) 742-6280.
         
  Sincerely,

/s/ R. Gregory Lewis

R. Gregory Lewis
Vice President and
Chief Financial Officer
 		  
     
     
     
 
     
cc:
  John Stickel, Attorney Advisor (Securities and Exchange Commission -via facsimile 202-772-9202)
 
  Lonnie J. Stout II (J. Alexander’s Corporation)
 
  F. Mitchell Walker, Jr. (Bass, Berry & Sims PLC)
 
  Lori B. Morgan (Bass, Berry & Sims PLC)

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