VIA EDGAR

December 21, 2010

Ms. Julie F. Rizzo

Attorney-Advisor

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

Re:	The Cheesecake Factory Incorporated
	Form 10-K for the Fiscal Year Ended December 29, 2009
	Filed February 26, 2010
	Definitive Proxy Statement on Schedule 14A
	Filed April 23, 2010
	File No. 000-20574

Dear Ms. Rizzo:

Thank you for your time on the phone today to discuss the date on which we plan to respond to your letter dated December 16, 2010.   Per our discussion, we plan to file our response no later than January 10, 2011.

Please contact me at (818) 871-3068 with any questions regarding the above.

Sincerely,

/s/ Mary E. Ahern

Mary E. Ahern

Director, Corporate Affairs and Compliance