-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PxagED+iPB6rXyPfzW+Q1DVx8eccQqwp0vG7Kikfh/kP1PyPhCeQV/4hTLrTux9f n4LljqPZPzfIWbfyOuT4wA== 0001104659-06-041472.txt : 20061114 0001104659-06-041472.hdr.sgml : 20061114 20060613171940 ACCESSION NUMBER: 0001104659-06-041472 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WINMARK CORP CENTRAL INDEX KEY: 0000908315 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-MISCELLANEOUS RETAIL [5900] IRS NUMBER: 411622691 STATE OF INCORPORATION: MN FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4200 DAHLBERG DRIVE CITY: GOLDEN VALLEY STATE: MN ZIP: 55422-4837 BUSINESS PHONE: 6125208500 FORMER COMPANY: FORMER CONFORMED NAME: GROW BIZ INTERNATIONAL INC DATE OF NAME CHANGE: 19930629 CORRESP 1 filename1.htm

Winmark Corporation
4200 Dahlberg Drive, Suite 100
Minneapolis, Minnesota 55422-4837

June 13, 2006

VIA EDGAR AND FACSIMILE (202) 772-9204
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attention:              H. Christopher Owings

Re:

 

Winmark Corporation

 

 

Registration Statement on Form S-1

 

 

SEC File No. 333-133393

 

Ladies and Gentlemen:

Winmark Corporation hereby requests acceleration of the effectiveness of the Registration Statement on Form S-1, Number 333-133393 to 11:00 a.m., Eastern Standard Time, on Thursday June 14, 2006, or as soon thereafter as is practicable.

The Company acknowledges that:

·                  Should the Commission or 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 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 may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

WINMARK CORPORATION

By:

 

/s/ John L. Morgan

 

 

John L. Morgan, Chairman and Chief Executive Officer

cc:

 

K. Ed Elverud

 


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