July 26, 2019

Ryan M. Zink
Chief Financial Officer
Good Times Restaurants Inc.
141 Union Blvd, Suite 400
Lakewood, CA 80228

       Re: Good Times Restaurants Inc.
           Form 10-K for the Fiscal Year Ended September 25, 2018
           File No. 000-18590

Dear Mr. Zink:

       We have reviewed your filing and have the following comment. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the Fiscal Year Ended September 25, 2018

Exhibit 32.1

1.    We note your certification refers to the annual report for the fiscal
year ended September
      26, 2017 in paragraph one. Please amend to include Section 906
certifications that refer to
      the current annual report on Form 10-K of the company for the year ended
September 25,
      2018. Please note that a full amendment is required in addition to the
corrected
      certifications. You may refer to the Staff's Compliance and Disclosure
Interpretations No.
      246.14 of Regulation S-K for further guidance.
 Ryan M. Zink
Good Times Restaurants Inc.
July 26, 2019
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Melissa Gilmore at (202) 551-3777 or Jean Yu at (202)
551-3305 if you
have any questions.



FirstName LastNameRyan M. Zink                            Sincerely,
Comapany NameGood Times Restaurants Inc.
                                                          Division of
Corporation Finance
July 26, 2019 Page 2                                      Office of
Transportation and Leisure
FirstName LastName