TEXT-EXTRACT 2 filename2.txt September 26, 2019 Ken Kuick Chief Financial Officer Noodles & Company 520 Zang Street, Suite D Broomfield, Colorado 80021 Re: Noodles & Company Form 10-K for the Fiscal Year Ended January 1, 2019 Form 10-Q for the Fiscal Quarter Ended July 2, 2019 File No. 001-35987 Dear Mr. Kuick: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure