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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FTSf1H74qQM9wdlHm4GRRElRjT6/I1cQIZwZjAGzAsjkNun2QhyDf2bPJjdlD4CV
 jPyKN/JZesFZ+FFub7wENQ==

<SEC-DOCUMENT>0001181431-10-018379.txt : 20100326
<SEC-HEADER>0001181431-10-018379.hdr.sgml : 20100326
<ACCEPTANCE-DATETIME>20100326190526
ACCESSION NUMBER:		0001181431-10-018379
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20100324
FILED AS OF DATE:		20100326
DATE AS OF CHANGE:		20100326

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Ceiley Glen
		CENTRAL INDEX KEY:			0001437922

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-14311
		FILM NUMBER:		10709000

	MAIL ADDRESS:	
		STREET 1:		1500 N. LAKEVIEW AVE
		CITY:			ANAHEIM
		STATE:			CA
		ZIP:			92807

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EACO CORP
		CENTRAL INDEX KEY:			0000784539
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		IRS NUMBER:				592597349
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0831

	BUSINESS ADDRESS:	
		STREET 1:		2113 FLORIDA BLVD
		STREET 2:		STE A
		CITY:			NEPTUNE BEACH
		STATE:			FL
		ZIP:			32266
		BUSINESS PHONE:		(714) 876-2490

	MAIL ADDRESS:	
		STREET 1:		1500 NORTH LAKEVIEW AVENUE
		CITY:			ANAHEIM,
		STATE:			CA
		ZIP:			92807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FAMILY STEAK HOUSES OF FLORIDA INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>rrd271152.xml
<DESCRIPTION>CEILEY
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2010-03-24</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000784539</issuerCik>
        <issuerName>EACO CORP</issuerName>
        <issuerTradingSymbol>EACO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001437922</rptOwnerCik>
            <rptOwnerName>Ceiley Glen</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>1500 NORTH LAKEVIEW AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ANAHEIM</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92807</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CEO and Chairman</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2010-03-24</value>
            </transactionDate>
            <deemedExecutionDate>
                <value>2010-03-24</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>4705669</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>4775788</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>26535</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See footnote</value>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2267</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By IRA</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Spouse</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Shares were acquired by the Reporting Person in connection with the acquisition of Bisco Industries, Inc. by EACO Corporation pursuant to an agreement and plan of merger.</footnote>
        <footnote id="F2">Reflects post-split shares pursuant to a 1-for-25 reverse stock split effective 3/23/10.</footnote>
        <footnote id="F3">Shares held by the Reporting Person as trustee of the Bisco Industries, Inc. Profit Sharing and Savings Plan.  The Reporting Person disclaims beneficial ownership of such shares except to the extent of his pecuniary interest therein.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Glen Ceiley</signatureName>
        <signatureDate>2010-03-26</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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