Correspondence Letter

-----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, BlLnSidGgCRRcQ80YdDkkkB1wA+e0u74+StJkzM/3vnmy7sfpK6tTkTqBC7Y5d3p ttqljDNh2SM6v4OPqHPAxw== 0001193125-07-170346.txt : 20071210 0001193125-07-170346.hdr.sgml : 20071210 20070803115254 ACCESSION NUMBER: 0001193125-07-170346 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070803 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm Correspondence Letter

August 2, 2007

VIA FACSIMILE AND EDGAR

William H. Choi

Accounting Branch Chief, Division of Corporation Finance

U.S. Securities and Exchange Commission

Mail Stop 3561

100 F St., N.E.

Washington, D.C. 20549

Re:

Diedrich Coffee, Inc.

SEC Comment Letter dated August 1, 2007

File No. 0-21203

Dear Mr. Choi:

As discussed with Mr. Andrew Blume of the U.S. Securities and Exchange Commission via telephone on August 2, 2007, Diedrich Coffee, Inc. (the “Company”) will submit a letter responding to the letter referenced above (the “SEC Comment Letter”) by August 31, 2007 rather than the original deadline of ten business days within the date of the SEC Comment Letter. We appreciate the deadline extension, which will allow the Company to properly formulate a response to your comments.

Sincerely,

Sean M. McCarthy

Chief Financial Officer

cc:	Stephen V. Coffey, Diedrich Coffee, Inc.

John M. Williams, Gibson, Dunn & Crutcher LLP

David C. Lee, Gibson, Dunn & Crutcher LLP

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