0000825324-13-000019.txt : 20130913 0000825324-13-000019.hdr.sgml : 20130913 20130813172843 ACCESSION NUMBER: 0000825324-13-000019 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130813 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GOOD TIMES RESTAURANTS INC CENTRAL INDEX KEY: 0000825324 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 841133368 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 601 CORPORATE CIRCLE CITY: GOLDEN STATE: CO ZIP: 80401 BUSINESS PHONE: 3033841400 MAIL ADDRESS: STREET 1: 601 CORPORATE CIRCLE CITY: GOLDEN STATE: CO ZIP: 80401 FORMER COMPANY: FORMER CONFORMED NAME: PARAMOUNT VENTURES INC DATE OF NAME CHANGE: 19900205 CORRESP 1 filename1.htm Converted by EDGARwiz

August 13, 2013



U.S. Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention:  John Stickel


Re:

Good Times Restaurants Inc.

Amendment No. 4 to Registration Statement on Form S-1

Filed August 12, 2012

File No. 333-188183


Dear Mr. Stickel:

This letter is on behalf of Good Times Restaurants Inc. (the “Company”).  A marked version of Amendment No. 4to the Registration Statement (“Amendment No. 4”) is enclosed herewith reflecting all changes to the Registration Statement.  Additionally, we are sending a hard copy via Federal Express to arrive to you tomorrow morning.

We thank you in advance for your consideration of the enclosed and the foregoing responses.  Our counsel, Mr. Roger Cohen will follow up with you tomorrow morning.  If you have any further questions or comments, please feel free to contact me directly at 303-384-1400 or Roger Cohen at 303-634-2000.

Sincerely,


/s/ Boyd E Hoback


Boyd E. Hoback

President and Chief Executive Officer

Good Times Restaurants Inc.


Enclosure