-----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, VykLS5SKe0T8ag15/l7UoxtIaPt1s4tOAqtcd0QkWNhPP++HjU7hR0w0gGtBRuzh 97xfK6zJ+1u+MRVNCG8sMA== 0001104659-06-041473.txt : 20061114 0001104659-06-041473.hdr.sgml : 20061114 20060613171955 ACCESSION NUMBER: 0001104659-06-041473 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

 

June 13, 2006

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street N.W.

Washington, DC  20549

Attn:

 

Mr. H. Christopher Owings

 

 

Ms. Peggy Kim

 

 

 

Re:

 

Winmark Corporation

 

 

Registration Statement on Form S-1

 

 

File No. 333-133393

 

Ladies and Gentlemen:

We hereby request that the effectiveness of the above-referenced registration statement be accelerated to Wednesday, June 14, 2006, or a date as soon thereafter as is reasonably practicable.

Very truly yours,

SUMNER HARRINGTON LTD.

/s/ K. Edward Elverud

K. Edward Elverud

President

cc:

 

Michael J. Kolar, Esq.

 

 

Jonathan B. Levy, Esq.

 

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