0001354488-15-000830.txt : 20150504 0001354488-15-000830.hdr.sgml : 20150504 20150225173056 ACCESSION NUMBER: 0001354488-15-000830 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150225 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Brooklyn Cheesecake & Desert Com CENTRAL INDEX KEY: 0000949721 STANDARD INDUSTRIAL CLASSIFICATION: SANITARY SERVICES [4950] IRS NUMBER: 133832215 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12540 BROADWELL ROAD, , STREET 2: SUITE 1203 CITY: MILTON STATE: 2Q ZIP: 30004 BUSINESS PHONE: (678) 871-7457 MAIL ADDRESS: STREET 1: 12540 BROADWELL ROAD, , STREET 2: SUITE 1203 CITY: MILTON STATE: 2Q ZIP: 30004 FORMER COMPANY: FORMER CONFORMED NAME: Brooklyn Cheesecake & Desert Com DATE OF NAME CHANGE: 20050222 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 CORRESP 1 filename1.htm bcke_corresp.htm
BROOKLYN CHEESECAKE & DESSERTS COMPANY, INC.
12540 BROADWELL ROAD, SUITE 1203
MILTON, GA 30004
 
February 25, 2015

Jay Ingram
Legal Branch Chief
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
 
 
Re:
Brooklyn Cheesecake & Desserts Company, Inc.
   
Preliminary Proxy Statement on Schedule 14A
   
Filed December 9, 2014
   
File No. 1-13984
 
Dear Mr. Ingram:
 
By letter dated December 29, 2014, the staff (the “Staff,” “you” or “your”) of the U.S. Securities & Exchange Commission (the “Commission”) provided Brooklyn Cheesecake & Desserts Company, Inc. (the “Company,” “we,” “us” or “our”) with its comments to the Company’s Preliminary Proxy Statement on Schedule 14A filed December 9, 2014. We are in receipt of your letter and set forth below are the Company’s responses to the Staff’s comments. For your convenience, the comments are listed below, followed by the Company’s responses.

Purposes and Effects of the Proposal, page 4

1.  
You disclose that the primary reason for the amendment to your Articles of Incorporation is to change your corporate name as to reflect your new business following your merger with Here to Serve Holding Corp. Please revise your preliminary proxy statement to provide all of the information requires by Item 14 of Schedule 14A including, if applicable, Item 13(a). Alternatively, tell us in your response letter why you believe that you are not required to provide some or all of this information. See Note A to Schedule 14A.

Response: We have revised our preliminary proxy statement to provide all of the information required by Item 14 of Schedule 14A by incorporating by reference the Company’s (i) annual report on Form 10-K filed with the Securities and Exchange Commission on April 14, 2014, (ii) quarterly report on Form 10-Q filed with the Securities and Exchange Commission on November 14, 2014, and (iii) current report on Form 8-K/A filed with the Securities Exchange Commission on February 17, 2015.
 
The company acknowledges that:
 
●  
The company is responsible for the adequacy and accuracy of the disclosure in the filing;
 
●  
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
 
●  
The company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
Thank you for your assistance in reviewing this filing.
 
Very Truly Yours,
 
/s/ Jeffrey S. Cosman
Chief Executive Officer and Director