0000809248-16-000121.txt : 20160302 0000809248-16-000121.hdr.sgml : 20160302 20160129171645 ACCESSION NUMBER: 0000809248-16-000121 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160129 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARROLS CORP CENTRAL INDEX KEY: 0000017927 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 160958146 STATE OF INCORPORATION: DE FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES ST CITY: SYRACUSE STATE: NY ZIP: 13203-6969 BUSINESS PHONE: 3154240513 MAIL ADDRESS: STREET 1: PO BOX 6969 STREET 2: 805 THIRD AVENUE CITY: SYRACUSE STATE: NY ZIP: 13203-6969 FORMER COMPANY: FORMER CONFORMED NAME: CARROLS DEVELOPMENT CORP DATE OF NAME CHANGE: 19830725 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CARROLS RESTAURANT GROUP, INC. CENTRAL INDEX KEY: 0000809248 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 161287774 FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 BUSINESS PHONE: 315-424-0513 MAIL ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 FORMER COMPANY: FORMER CONFORMED NAME: CARROLS HOLDINGS CORP DATE OF NAME CHANGE: 19870113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Carrols LLC CENTRAL INDEX KEY: 0001559597 IRS NUMBER: 262614958 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES ST. CITY: SYRACUSE STATE: NY ZIP: 13203 BUSINESS PHONE: 315-424-0513 MAIL ADDRESS: STREET 1: 968 JAMES ST. CITY: SYRACUSE STATE: NY ZIP: 13203 CORRESP 1 filename1.htm CORRESP


January 29, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
    
Attention:
 
Justin Dobbie
 
 
 
 
Sonia Bednarowski
 
 
 
 
 
 
 
Re:
Carrols Restaurant Group, Inc.
 
 
Registration Statement on Form S-3
 
 
File No. 333-209085
 
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, Carrols Restaurant Group, Inc. (the “Company”) hereby requests that its Registration Statement on Form S-3 (File No. 333-209085) filed with the Securities and Exchange Commission (the “Commission”) be declared effective by the Commission at 5:00p.m. eastern standard time or as soon as practicable thereafter on February 1, 2016.
The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. The Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. The Company acknowledges that it may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,

CARROLS RESTAURANT GROUP, INC.    

By:
/s/ William E. Myers
 
Name:
William E. Myers
 
Title:
Vice President, General Counsel and Secretary