Acceleration Request

0001193125-12-279791.txt : 20130308 0001193125-12-279791.hdr.sgml : 20130308 20120622103639 ACCESSION NUMBER: 0001193125-12-279791 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLLO FRANCHISE INC CENTRAL INDEX KEY: 0001082007 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 BUSINESS PHONE: 3154240513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLLO OPERATIONS INC CENTRAL INDEX KEY: 0001082008 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 BUSINESS PHONE: 3154240513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TACO CABANA INC CENTRAL INDEX KEY: 0000891082 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 742201241 STATE OF INCORPORATION: DE FISCAL YEAR END: 1228 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217-6219 BUSINESS PHONE: 2108040990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TP Acquisition Corp. CENTRAL INDEX KEY: 0001292429 IRS NUMBER: 742673996 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 BUSINESS PHONE: 210-804-0990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: T.C. Management, Inc. CENTRAL INDEX KEY: 0001292430 IRS NUMBER: 742686352 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 BUSINESS PHONE: 210-804-0990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Texas Taco Cabana, L.P. CENTRAL INDEX KEY: 0001292431 IRS NUMBER: 742686346 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 BUSINESS PHONE: 210-804-0990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cabana Bevco LLC CENTRAL INDEX KEY: 0001292432 IRS NUMBER: 742974628 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE CITY: SAN ANTONIO STATE: TX ZIP: 78217 BUSINESS PHONE: 210-804-0990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TC Bevco LLC CENTRAL INDEX KEY: 0001292435 IRS NUMBER: 742974633 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 BUSINESS PHONE: 210-804-0990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cabana Beverages, Inc. CENTRAL INDEX KEY: 0001292614 IRS NUMBER: 742616290 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 BUSINESS PHONE: 210-804-0990 MAIL ADDRESS: STREET 1: 8918 TESORO DRIVE STREET 2: SUITE 200 CITY: SAN ANTONIO STATE: TX ZIP: 78217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TPAQ Holding CORP CENTRAL INDEX KEY: 0001340532 IRS NUMBER: 203551340 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 BUSINESS PHONE: 315-424-0513 MAIL ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Fiesta Restaurant Group, Inc. CENTRAL INDEX KEY: 0001534992 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 900712224 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 BUSINESS PHONE: 315-424-0513 MAIL ADDRESS: STREET 1: 968 JAMES STREET CITY: SYRACUSE STATE: NY ZIP: 13203 CORRESP 1 filename1.htm Acceleration Request

June 22, 2012

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:

J. Nolan McWilliams

Julie F. Rizzo

Re:	Fiesta Restaurant Group, Inc.

Registration Statement on Form S-4

File No. 333-181050

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, Fiesta Restaurant Group, Inc. (the “Company”) hereby requests that its Registration Statement on Form S-4 (File No. 333-181050) filed with the Securities and Exchange Commission (the “Commission”) be declared effective by the Commission as of or prior to the open of business on June 26, 2012.

The Company acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. The Company acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing, and the Company represents that it will not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

FIESTA RESTAURANT GROUP, INC.



By:		/s/ Joseph A. Zirkman
Name:		Joseph A. Zirkman
Title:		Vice President, General Counsel and Secretary