0001104659-13-047755.txt : 20130726 0001104659-13-047755.hdr.sgml : 20130726 20130607170547 ACCESSION NUMBER: 0001104659-13-047755 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOODLES & Co CENTRAL INDEX KEY: 0001275158 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 520 ZANG ST., SUITE D CITY: BROOMFIELD STATE: CO ZIP: 80021 BUSINESS PHONE: 7202141921 MAIL ADDRESS: STREET 1: 520 ZANG ST., SUITE D CITY: BROOMFIELD STATE: CO ZIP: 80021 FORMER COMPANY: FORMER CONFORMED NAME: NOODLES & CO DATE OF NAME CHANGE: 20040102 CORRESP 1 filename1.htm

 

June 7, 2013

 

VIA EDGAR AND HAND DELIVERY

 

Ms. Lauren P. Nguyen

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:

Noodles & Company

 

Registration Statement on Form S-1 and subsequent amendment

 

File No. 333-188783

 

Dear Ms. Nguyen:

 

On behalf of Noodles & Company (the “Company”), this letter supplementally provides to the staff of the Securities and Exchange Commission information regarding the estimated price range to be set forth in the preliminary prospectus circulated to investors. Based on current market conditions, and giving effect to the contemplated reverse stock split noted below, the estimated price range is expected to be a two dollar range with the bottom of the range to be no less than $13.00 per share and a top of the range to be no more than $15.00 per share. This range is estimated based on a reverse stock split adjusted basis, anticipating a reverse stock split ratio of 0.58 for 1. The actual price range could vary based on changes to market conditions between the date of this letter and the date the preliminary prospectus is circulated to investors. Not giving effect to the contemplated reverse stock split, the estimated price would range between an expected low of $7.54 per share and an expected high of $8.70 per share. The Company confirms it will disclose a price range in the preliminary prospectus circulated to investors.

 

If you should have any questions or would like further information with respect to this matter, please direct them to me at (212) 351-4034 or to Sean Sullivan at (212) 351-2453.

 

 

Very truly yours,

 

 

 

/s/ Andrew L. Fabens

 

 

 

Andrew L. Fabens

 

CC:

Tonya K. Aldave, Securities and Exchange Commission

 

Heather Clark, Securities and Exchange Commission

 

Linda Cvrkel, Securities and Exchange Commission

 

Paul Strasen, Noodles & Company

 

Michael Kim, Kirkland & Ellis LLP

 

Joshua Korff, Kirkland & Ellis LLP