<SEC-DOCUMENT>0001544509-14-000021-index.html : 20141218
<SEC-HEADER>0001544509-14-000021.hdr.sgml : 20141218
<ACCEPTANCE-DATETIME>20141218170429
ACCESSION NUMBER:		0001544509-14-000021
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20141218
DATE AS OF CHANGE:		20141218

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COSI INC
		CENTRAL INDEX KEY:			0001171014
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				061393745
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1230

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-36196
		FILM NUMBER:		141296771

	BUSINESS ADDRESS:	
		STREET 1:		COSI INC
		STREET 2:		1751 LAKE COOK ROAD SUITE 650
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015
		BUSINESS PHONE:		847-597-3200

	MAIL ADDRESS:	
		STREET 1:		1751 LAKE COOK ROAD
		STREET 2:		SUITE 650
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AB Value Management LLC
		CENTRAL INDEX KEY:			0001544509
		RELATIONSHIP:				OWNER
		IRS NUMBER:				274252857
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		144

	BUSINESS ADDRESS:	
		STREET 1:		84 ELM STREET
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090
		BUSINESS PHONE:		7327017008

	MAIL ADDRESS:	
		STREET 1:		84 ELM STREET
		CITY:			WESTFIELD
		STATE:			NJ
		ZIP:			07090
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>form144.htm
<TEXT>
Document 1 - file: form144.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>form144x1x1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: form144x1x1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>form144x2x1.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: form144x2x1.jpg

</DOCUMENT>
</SEC-DOCUMENT>