-----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,
 AbtVJ977v8K5A2a8HaItU4oGiTIPhkAdCZZosfgKMDWKRamw4q44Wk5ENjUt6I0d
 fcOYiMsgffA+ksuvUxiV6A==

<SEC-DOCUMENT>0000000000-07-037105.txt : 20070910
<SEC-HEADER>0000000000-07-037105.hdr.sgml : 20070910
<ACCEPTANCE-DATETIME>20070731094139
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-037105
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070731

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Brooklyn Cheesecake & Desert Com
		CENTRAL INDEX KEY:			0000949721
		STANDARD INDUSTRIAL CLASSIFICATION:	BAKERY PRODUCTS [2050]
		IRS NUMBER:				133832215
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		20 PASSAIC AVE
		CITY:			FAIRFIELD
		STATE:			NJ
		ZIP:			07004
		BUSINESS PHONE:		9738088248

	MAIL ADDRESS:	
		STREET 1:		20 PASSAIC AVE
		CITY:			FAIRFIELD
		STATE:			NJ
		ZIP:			07004

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CREATIVE BAKERIES INC
		DATE OF NAME CHANGE:	19970812

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WILLIAM GREENBERG JR DESSERTS & CAFES INC
		DATE OF NAME CHANGE:	19950918
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>brooklynnfcltr073107.pdf
<DESCRIPTION>12/31/05 FORM 10-KSB; NO FURTHER COMMENT LETTER, DATED 07/31/07; GOEKEN/DAVIS
<TEXT>
<PDF>
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