-----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, F3Q78lmnLyqbPttI6aeXxSxbCBR+Wc/mAlD+K7igF/gJyCBbgI+1G5T2cR8UaSu+ 1z3sOERC9QZQdv21JhVshQ== 0001193125-09-131886.txt : 20090824 0001193125-09-131886.hdr.sgml : 20090824 20090616200218 ACCESSION NUMBER: 0001193125-09-131886 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090616 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nashville Aquarium, Inc. CENTRAL INDEX KEY: 0001463121 IRS NUMBER: 202454951 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Seafood Supply Inc CENTRAL INDEX KEY: 0001319424 IRS NUMBER: 760382396 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys LTD Inc CENTRAL INDEX KEY: 0001319470 IRS NUMBER: 760429327 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Crab House Inc CENTRAL INDEX KEY: 0001319545 IRS NUMBER: 592415174 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hofbrau, Inc. CENTRAL INDEX KEY: 0001463119 IRS NUMBER: 741569646 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FSI Devco Inc CENTRAL INDEX KEY: 0001319395 IRS NUMBER: 760485407 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Biloxi Inc CENTRAL INDEX KEY: 0001319400 IRS NUMBER: 760428660 STATE OF INCORPORATION: MS FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Minnesota CENTRAL INDEX KEY: 0001319373 IRS NUMBER: 760566908 STATE OF INCORPORATION: MN FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Inn at the Ballpark Catering Inc CENTRAL INDEX KEY: 0001319383 IRS NUMBER: 760566913 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landry's Seafood Inn & Oyster Bar II, Inc. CENTRAL INDEX KEY: 0001463122 IRS NUMBER: 760226746 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landry's Seafood Inn & Oyster Bar, Inc. CENTRAL INDEX KEY: 0001463123 IRS NUMBER: 742093645 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood Inn & Oyster Bar - San Antonio Inc CENTRAL INDEX KEY: 0001319390 IRS NUMBER: 760272269 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Colorado Inc CENTRAL INDEX KEY: 0001319402 IRS NUMBER: 760441827 STATE OF INCORPORATION: CO FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: West End Seafood Inc CENTRAL INDEX KEY: 0001319416 IRS NUMBER: 760382396 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Supply Inc CENTRAL INDEX KEY: 0001319425 IRS NUMBER: 020638524 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Aircraft Services Inc CENTRAL INDEX KEY: 0001319426 IRS NUMBER: 760651524 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Saltgrass Inc CENTRAL INDEX KEY: 0001319431 IRS NUMBER: 760485411 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Captain Crabs Take-Away of 79th Street Inc CENTRAL INDEX KEY: 0001319458 IRS NUMBER: 592415549 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FSI Restaurant Development LTD CENTRAL INDEX KEY: 0001319468 IRS NUMBER: 760485409 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Florida Inc CENTRAL INDEX KEY: 0001321262 IRS NUMBER: 760428663 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LANDRYS RESTAURANTS INC CENTRAL INDEX KEY: 0000908652 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 760405386 FISCAL YEAR END: 1207 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TO COME CITY: TO COME STATE: TX ZIP: TO COME BUSINESS PHONE: 7138501010 MAIL ADDRESS: STREET 1: TO COME CITY: TO COME STATE: TX ZIP: TO COME FORMER COMPANY: FORMER CONFORMED NAME: LANDRYS RESTAURANTS INC DATE OF NAME CHANGE: 20020227 FORMER COMPANY: FORMER CONFORMED NAME: LANDRYS SEAFOOD RESTAURANTS INC DATE OF NAME CHANGE: 19930706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rainforest Cafe Inc - Kansas CENTRAL INDEX KEY: 0001319352 IRS NUMBER: 481211001 STATE OF INCORPORATION: KS FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rainforest Cafe Inc - Baltimore County CENTRAL INDEX KEY: 0001319353 IRS NUMBER: 522125362 STATE OF INCORPORATION: MD FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rainforest Cafe Inc - Cha Cha CENTRAL INDEX KEY: 0001319355 IRS NUMBER: 752697014 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rainforest Trademark Inc CENTRAL INDEX KEY: 0001319356 IRS NUMBER: 760671746 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hospitality Headquarters Inc CENTRAL INDEX KEY: 0001319392 IRS NUMBER: 943426220 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cryo Realty Corp CENTRAL INDEX KEY: 0001319397 IRS NUMBER: 650371178 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood Inn & Oyster Bar - Kemah Inc CENTRAL INDEX KEY: 0001319399 IRS NUMBER: 760310193 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - New Orleans Inc CENTRAL INDEX KEY: 0001319374 IRS NUMBER: 760412628 STATE OF INCORPORATION: LA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Marina Acquisition CORP of Florida Inc CENTRAL INDEX KEY: 0001319428 IRS NUMBER: 760626553 STATE OF INCORPORATION: FL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Alabama Inc CENTRAL INDEX KEY: 0001319348 IRS NUMBER: 631149322 STATE OF INCORPORATION: AL FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Lafayette Inc CENTRAL INDEX KEY: 0001319361 IRS NUMBER: 760406620 STATE OF INCORPORATION: LA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Memphis Inc CENTRAL INDEX KEY: 0001319364 IRS NUMBER: 760416232 STATE OF INCORPORATION: TN FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - North Carolina Inc CENTRAL INDEX KEY: 0001319377 IRS NUMBER: 760526411 STATE OF INCORPORATION: NC FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - San Luis Inc CENTRAL INDEX KEY: 0001319384 IRS NUMBER: 760423742 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - South Carolina Inc CENTRAL INDEX KEY: 0001319385 IRS NUMBER: 760464923 STATE OF INCORPORATION: SC FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood Inn & Oyster Bar - Galveston Inc CENTRAL INDEX KEY: 0001319389 IRS NUMBER: 760248347 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHLN - Maryland Inc CENTRAL INDEX KEY: 0001319413 IRS NUMBER: 371431115 STATE OF INCORPORATION: MD FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Willie Gs Galveston Inc CENTRAL INDEX KEY: 0001319417 IRS NUMBER: 760394515 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Willie Gs Post Oak Inc CENTRAL INDEX KEY: 0001319423 IRS NUMBER: 760250567 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CA Muer CORP CENTRAL INDEX KEY: 0001319461 IRS NUMBER: 381752352 STATE OF INCORPORATION: MI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys GP Inc CENTRAL INDEX KEY: 0001319482 IRS NUMBER: 760429326 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Trademark Inc CENTRAL INDEX KEY: 0001318778 IRS NUMBER: 760429324 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brenner's on the Bayou, Inc. CENTRAL INDEX KEY: 0001463124 IRS NUMBER: 260604944 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: T-Rex Cafe - Kansas City, Inc. CENTRAL INDEX KEY: 0001463112 IRS NUMBER: 204433327 STATE OF INCORPORATION: KS FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood Kemah Inc CENTRAL INDEX KEY: 0001319398 IRS NUMBER: 760310193 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: T-Rex Cafe - Reno, Inc. CENTRAL INDEX KEY: 0001463116 IRS NUMBER: 760681114 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Nevada Inc CENTRAL INDEX KEY: 0001319371 IRS NUMBER: 880343206 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Houston Aquarium Inc CENTRAL INDEX KEY: 0001319387 IRS NUMBER: 760622091 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Management LP CENTRAL INDEX KEY: 0001319462 IRS NUMBER: 760410650 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood & Steak House - Corpus Christi Inc CENTRAL INDEX KEY: 0001319350 IRS NUMBER: 760339372 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Downtown Aquarium Inc CENTRAL INDEX KEY: 0001319357 IRS NUMBER: 341975554 STATE OF INCORPORATION: CO FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood Inn & Oyster Bar - Sugar Creek Inc CENTRAL INDEX KEY: 0001319391 IRS NUMBER: 760272920 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - New Mexico Inc CENTRAL INDEX KEY: 0001319372 IRS NUMBER: 880433985 STATE OF INCORPORATION: NM FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit One Network Inc CENTRAL INDEX KEY: 0001319427 IRS NUMBER: 201425021 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landry's Harlows, Inc. CENTRAL INDEX KEY: 0001463111 IRS NUMBER: 202455038 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHLN Inc CENTRAL INDEX KEY: 0001319456 IRS NUMBER: 753060201 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Ohio Inc CENTRAL INDEX KEY: 0001319378 IRS NUMBER: 341806365 STATE OF INCORPORATION: OH FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LSRI Holdings Inc CENTRAL INDEX KEY: 0001319471 IRS NUMBER: 510350537 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Development Inc CENTRAL INDEX KEY: 0001319363 IRS NUMBER: 760379687 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: T-Rex Cafe, Inc. CENTRAL INDEX KEY: 0001463115 IRS NUMBER: 204135985 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ocean Blue Industries Inc CENTRAL INDEX KEY: 0001319433 IRS NUMBER: 800014844 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Seafood Holding Supply Inc CENTRAL INDEX KEY: 0001319414 IRS NUMBER: 020638522 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Missouri Inc CENTRAL INDEX KEY: 0001319369 IRS NUMBER: 760453745 STATE OF INCORPORATION: MO FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Seafood House - Arlington Inc CENTRAL INDEX KEY: 0001319367 IRS NUMBER: 760412433 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: T-Rex Cafe - Orlando, Inc. CENTRAL INDEX KEY: 0001463118 IRS NUMBER: 204203767 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713.386.7000 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Crab Shack Inc CENTRAL INDEX KEY: 0001319365 IRS NUMBER: 760435815 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WSI Fish LTD CENTRAL INDEX KEY: 0001319463 IRS NUMBER: 800053333 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LCH Acquisition Inc CENTRAL INDEX KEY: 0001319469 IRS NUMBER: 043654742 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Landrys Pesce Inc CENTRAL INDEX KEY: 0001319354 IRS NUMBER: 020706901 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 BUSINESS PHONE: 713-850-1010 MAIL ADDRESS: STREET 1: 1510 WEST LOOP SOUTH CITY: HOUSTON STATE: TX ZIP: 77027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RAINFOREST CAFE INC CENTRAL INDEX KEY: 0000924919 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 411779527 STATE OF INCORPORATION: MN FISCAL YEAR END: 0103 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 720 S FIFTH ST CITY: HOPKINS STATE: MN ZIP: 55343 BUSINESS PHONE: 6129455400 MAIL ADDRESS: STREET 1: 720 SOUTH FIFTH STREET CITY: HOPKINS STATE: MN ZIP: 55343 CORRESP 1 filename1.htm SEC Comment Response

June 16, 2009

Mr. John Stickel

Attorney-Advisor

United States Securities and Exchange Commission

Mail Stop 3561

100 F Street, N.E.

Washington, D.C. 20549-7010

 

Re:   

Landry’s Restaurants, Inc.

Form S-4

File No. 333-159070

Filed May 8, 2009

Dear Mr. Stickel:

On behalf of Landry’s Restaurants, Inc. (the “Company”) and the domestic restricted subsidiaries acting as guarantors in the above-referenced filing (each, a “Subsidiary Guarantor” and collectively the “Subsidiary Guarantors”), we hereby submit the following response to your letter dated May 21, 2009 (the “Comment Letter”), containing additional comments from the staff of the Securities and Exchange Commission (the “Staff”) relating to the Registration Statement on Form S-4 filed on May 8, 2009. This letter is submitted along with Amendment No. 1 to the Registration Statement on Form S-4 of the Company (the “S-4”) for the registration under the Securities Act of 1933, as amended (the “Securities Act”), of $295,500,000 aggregate principal amount of the Company’s 14.00% Senior Secured Notes due 2011 (the “New Notes”) and guarantees thereof by the Subsidiary Guarantors (the “New Guarantees”) issuable in exchange for the Company’s existing 14.00% Senior Secured Notes due 2011 and the related guarantees thereof by the Subsidiary Guarantors, which were offered and sold in a transaction exempt from registration under the Securities Act. Amendment No. 1 to the S-4 was transmitted for filing to the Commission via Edgar on the date hereof.

Please note that we have been advised by the Company and the Subsidiary Guarantors that (i) the Company is registering the New Notes, and the Subsidiary Guarantors are registering the New Guarantees in reliance on the Staff positions enunciated in Exxon Capital Holdings Corp. (available April 13, 1989), Morgan Stanley & Co. (available June 5, 1991) and Shearman & Sterling (available July 2, 1993), (ii) none of the Company, any Subsidiary Guarantor nor any affiliate of the Company or any Subsidiary Guarantor has entered into any agreement or understanding with any person to distribute the New Notes and the New Guarantees thereof and (iii) to the best of the Company’s and each Subsidiary Guarantor’s information and belief, each person participating in the Exchange Offer is acquiring the New Notes and the New Guarantees thereof in its ordinary course of business and has no arrangement

Mr. John Stickel

June 16, 2009

Page 2

 

or understanding with any person to participate in the distribution of the New Notes and the New Guarantees thereof to be received in the exchange offer. In this regard, we have been advised by the Company that the Company will make each person participating in the exchange offer aware (through the prospectus included in the S-4 (the “Prospectus”)) that if such person is participating in the exchange offer for the purpose of distributing the New Notes and the New Guarantees thereof to be acquired in the exchange offer, such person (i) could not rely on the Staff position enunciated in Exxon Capital Holdings Corp. or interpretive letters to similar effect and (ii) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K. We have also been advised by the Company that it (i) will make each person participating in the Exchange Offer aware (through the Prospectus) that any broker-dealer who holds original notes and original guarantees acquired for its own account as a result of market making activities or other trading activities, and who receives New Notes and New Guarantees in exchange for such original notes and original guarantees pursuant to the exchange offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act, which may be the Prospectus so long as it contains a plan of distribution with respect to such resale transactions (such plan of distribution need not name the broker-dealer or disclose the amount of New Notes held by the broker-dealer), in connection with any resale of such New Notes and New Guarantees and (ii) will include in the transmittal letter or similar documentation to be executed by an exchange offeree in order to participate in the exchange offer the following additional provision if the exchange offeree is a broker-dealer holding original notes acquired for its own account as a result of market-making activities or other trading activities, an acknowledgement that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of New Notes and New Guarantees received in respect of such original notes and original guarantees pursuant to the exchange offer. The transmittal letter or similar documentation may also include a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act.

In this letter, we have reproduced your comments in italics typeface, and have made our responses in normal typeface. In addition, the numbered paragraphs of this letter correspond to the numbered paragraphs of the Comment Letter. We respectfully request that the Staff provide its further comments at its earliest convenience.

Mr. John Stickel

June 16, 2009

Page 3

 

General

 

1. We note that you are registering the 14% Senior Notes due 2011 in reliance on our position enunciated in Exxon Capital Holding Corp., SEC No-Action Letter (April 13, 1989). See also Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Shearman & Sterling, SEC No-Action Letter (July 2, 1993). Accordingly, with the next amendment, please provide us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these letters and include the representations contained in the Morgan Stanley and Shearman & Sterling no action letters.

Response: We have complied with this comment with the representations provided above.

The Exchange Notes, Page 18

 

2. Please revise the Guarantees subsection to clarify that the exchange notes will be jointly and severally guaranteed by each of your existing and future domestic restricted subsidiaries.

Response: We have complied with this comment, see page 18.

Certain U.S. Federal Income Tax Considerations, page 102

 

3. Please revise to remove your statement that the content of this section is “for general information only.”

Response: We have complied with this comment, see page 102.

Mr. John Stickel

June 16, 2009

Page 4

 

Exhibit 5.1 – Opinion of Haynes and Boone, LLP

 

4. We note that the legal opinion is limited to the federal laws and the laws of Texas, Delaware, and New York. However, we note from the table of additional registrants that there are guarantors from several other states. Please file with your next amendment the opinions covering the laws of Alabama, Colorado, Florida, Kansas, Louisiana, Maryland, Michigan, Minnesota, Mississippi, Missouri, Nevada, New Mexico, North Carolina, Ohio, South Carolina, and Tennessee.

Response: We have revised our legal opinion and have filed the legal opinion of Steven L. Scheinthal, general counsel to the Company, with respect to certain matters for the guarantors, which opinion has been filed as Exhibit 5.2 to the amended S-4.

If this response does not adequately answer all of your questions, or if you have any further questions, please contact the undersigned and we will supply further detail as quickly as possible.

 

Sincerely,
/s/ Arthur S. Berner
Arthur S. Berner

cc: Tilman J. Fertitta

      Steven L. Scheinthal

      William B. Nelson

As requested in the letter dated May 21, 2009 containing comments from the staff of the Securities and Exchange Commission (the “Staff”) relating to the Registration Statement on Form S-4 filed by Landry’s Restaurants, Inc. (the “Company”), the Company hereby acknowledges that:

 

  •  

The Company is responsible for the adequacy and accuracy of the disclosure in the Form S-4;

 

  •  

Comments from the Staff or changes to disclosure in response to Staff comments in the Form S-4 do not foreclose the Securities and Exchange Commission from taking any action with respect to the Form S-4; and

 

  •  

The Company may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.

 

LANDRY’S RESTAURANTS, INC.
By:   /s/ Tilman J. Fertitta
 

Tilman J. Fertitta

Chairman of the Board of Directors,

President and Chief Executive Officer

 

LANDRY’S MANAGEMENT, L.P.

By: Its General Partner

LANDRY’S G.P., INC.,

a Delaware corporation

By:   /s/ Tilman J. Fertitta
 

Tilman J. Fertitta

President

WSI FISH LIMITED

By: Its General Partner

 

FSI RESTAURANT DEVELOPMENT LIMITED

By: Its General Partner

 

SALTGRASS, INC.,

a Texas corporation

By:   /s/ Tilman J. Fertitta
 

Tilman J. Fertitta

President

RAINFOREST CAFÉ, INC. – BALTIMORE COUNTY
By:   /s/ James C. Kramer
 

James C. Kramer

President

LANDRY’S TRADEMARK, INC.
By:   /s/ Steven L. Scheinthal
 

Steven L. Scheinthal

President

LANDRY’S LIMITED, INC.
By:   /s/ Steven L. Scheinthal
 

Steven L. Scheinthal

Vice President

BRENNER’S ON THE BAYOU, INC.

C. A. MUER CORPORATION

CAPT. CRAB’S TAKE-AWAY OF 79TH STREET, INC.

CHLN, INC.

CHLN – MARYLAND, INC.

CRAB HOUSE, INC.

CRYO REALTY, CORP.

FSI DEVCO, INC.

HOSPITALITY HEADQUARTERS, INC.

HOUSTON AQUARIUM, INC.

INN AT THE BALLPARK CATERING, INC.

LANDRY’S CRAB SHACK, INC.

LANDRY’S DEVELOPMENT, INC.

LANDRY’S DOWNTOWN AQUARIUM, INC.

LANDRY’S G.P., INC.

LANDRY’S HARLOWS, INC.

LANDRY’S PESCE, INC.

LANDRY’S SEAFOOD HOUSE—ALABAMA, INC.

LANDRY’S SEAFOOD HOUSE—ARLINGTON, INC.

LANDRY’S SEAFOOD HOUSE—BILOXI, INC.

LANDRY’S SEAFOOD HOUSE—COLORADO, INC.

LANDRY’S SEAFOOD HOUSE—FLORIDA, INC.

LANDRY’S SEAFOOD HOUSE—LAFAYETTE, INC.

LANDRY’S SEAFOOD HOUSE—MEMPHIS, INC.

LANDRY’S SEAFOOD HOUSE—MINNESOTA, INC.

LANDRY’S SEAFOOD HOUSE—MISSOURI, INC.

LANDRY’S SEAFOOD HOUSE—NEVADA, INC.

LANDRY’S SEAFOOD HOUSE—NEW MEXICO, INC.

LANDRY’S SEAFOOD HOUSE—NEW ORLEANS, INC.

LANDRY’S SEAFOOD HOUSE—NORTH CAROLINA, INC.

LANDRY’S SEAFOOD HOUSE—OHIO, INC.

LANDRY’S SEAFOOD HOUSE—SAN LUIS, INC.

LANDRY’S SEAFOOD HOUSE—SOUTH CAROLINA, INC.

LANDRY’S SEAFOOD INN & OYSTER BAR—GALVESTON, INC.

LANDRY’S SEAFOOD INN & OYSTER BAR—KEMAH, INC.

LANDRY’S SEAFOOD INN & OYSTER BAR—SAN ANTONIO, INC.

LANDRY’S SEAFOOD INN & OYSTER BAR—SUGAR CREEK, INC.

LANDRY’S SEAFOOD INN & OYSTER BAR, INC.

LANDRY’S SEAFOOD INN & OYSTER BAR II, INC.

LANDRY’S SEAFOOD KEMAH, INC.

LANDRY’S SEAFOOD & STEAK HOUSE—CORPUS CHRISTI, INC.

LCH ACQUISITION, INC.

LSRI HOLDINGS, INC.

MARINA ACQUISITION CORPORATION OF FLORIDA, INC.

NASHVILLE ACQUARIUM, INC.

OCEAN BLUE INDUSTRIES, INC.

RAINFOREST CAFE, INC.

RAINFOREST CAFE, INC.—CHA CHA

RAINFOREST CAFE, INC.—KANSAS

RAINFOREST TRADEMARK, INC.

SALTGRASS, INC.

SEAFOOD HOLDING SUPPLY, INC.

SUMMIT AIRCRAFT SERVICES, INC.

SUMMIT ONE NETWORK, INC.

SUMMIT SEAFOOD SUPPLY, INC.

SUMMIT SUPPLY, INC.

THE HOFBRAU, INC.

T-REX CAFÉ–KANSAS CITY, INC.

T-REX CAFÉ–ORLANDO, INC.

T-REX CAFÉ–RENO, INC.

T-REX CAFÉ, INC.

WEST END SEAFOOD, INC.

WILLIE G’S GALVESTON, INC.

WILLIE G’S POST OAK, INC.

 

By:   /s/ Tilman J. Fertitta
 

Tilman J. Fertitta

President

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