-----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, Pt/0fxXbsxZUubCEm2qz/EEP3/R96NH2ogHEPINyG6LC/jVcTzD4hLdZAkBz7QMN 53kBSbrSZMVRUpA4UPU5Cw== 0000000000-05-017617.txt : 20060328 0000000000-05-017617.hdr.sgml : 20060328 20050412112942 ACCESSION NUMBER: 0000000000-05-017617 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050412 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: DIEDRICH COFFEE INC CENTRAL INDEX KEY: 0000947661 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-FOOD STORES [5400] IRS NUMBER: 330086628 STATE OF INCORPORATION: CA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 28 EXECUTIVE PARK STREET 2: SUITE 200 CITY: IRVINE STATE: CA ZIP: 92614 BUSINESS PHONE: 9492601600 MAIL ADDRESS: STREET 1: 28 EXECUTIVE PARK STREET 2: SUITE 200 CITY: IRVINE STATE: CA ZIP: 92614 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-068333 LETTER 1 filename1.txt April 4, 2005 Mail Stop 3-8 By Facsimile and U.S. Mail Mr. Martin A. Lynch Chief Financial Officer Diedrich Coffee, Inc. 28 Executive Park, Suite 200 Irvine, California 92614 RE: Diedrich Coffee, Inc. Item 4.02 Form 8-K filed April 1, 2005 File No. 0-21203 Dear Mr. Lynch: We have reviewed your Item 4.02 Form 8-K for compliance with the form requirements and have the following comment. 1. Please amend your report to include the specific nature of the errors in your lease accounting. Your current disclosure is silent in this regard. You should file an amendment in response to these comments on or before April 11, 2005. If you have any questions regarding these comments, please direct them to Anthony Watson, Staff Accountant, at (202) 942-7781. Sincerely, Anthony Watson Staff Accountant ?? ?? ?? ?? April 1, 2005 Page 2 -----END PRIVACY-ENHANCED MESSAGE-----