-----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,
 WMDP9Y9gjh+Sdd6aDM/6vHxBgJ1lF6DeYwKhR8/bmReUzqIEic2u+6Zhy4J93pWU
 Fuktt7NWJq0+2CoGReWv2g==

<SEC-DOCUMENT>0000000000-09-049540.txt : 20091019
<SEC-HEADER>0000000000-09-049540.hdr.sgml : 20091019
<ACCEPTANCE-DATETIME>20090908125449
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-049540
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090908

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MORGANS FOODS INC
		CENTRAL INDEX KEY:			0000068145
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				340562210
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0602

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		4829 GALAXY PARKWAY, SUITE S
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44128
		BUSINESS PHONE:		2163607500

	MAIL ADDRESS:	
		STREET 1:		4829 GALAXY PARKWAY, SUITE S
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44128

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORTRONICS INC
		DATE OF NAME CHANGE:	19861014

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MORGANS RESTAURANTS INC
		DATE OF NAME CHANGE:	19820616

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SUGARDALE FOODS INC
		DATE OF NAME CHANGE:	19760608
PUBLIC REFERENCE ACCESSION NUMBER:		0000950123-09-010075
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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