<SEC-DOCUMENT>0001193125-24-244125.txt : 20241209
<SEC-HEADER>0001193125-24-244125.hdr.sgml : 20241209
<ACCEPTANCE-DATETIME>20241025160555
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-244125
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOMINOS PIZZA INC
		CENTRAL INDEX KEY:			0001286681
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-GROCERIES & RELATED PRODUCTS [5140]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				382511577
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0102

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		30 FRANK LLOYD WRIGHT DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48105
		BUSINESS PHONE:		(734) 930-3030

	MAIL ADDRESS:	
		STREET 1:		30 FRANK LLOYD WRIGHT DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48105
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<TYPE>CORRESP
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<TD VALIGN="top">U.S. Securities and Exchange Commission</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">October&nbsp;25, 2024</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;25, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of
Trade&nbsp;&amp; Services </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington,
D.C. 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Valeria Franks and Keira Nakada </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Domino&#146;s Pizza, Inc. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Form <FONT STYLE="white-space:nowrap">10-K</FONT> for Fiscal Year Ended December&nbsp;31, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Annual Report to Security Holders for Fiscal Year Ended December&nbsp;31, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;001-32242</FONT> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Domino&#146;s Pizza, Inc. (the
&#147;Company&#148;) submits this letter in response to the comment contained in the letter to the Company dated October&nbsp;17, 2024 from the staff (the &#147;Staff&#148;) of the Securities and Exchange Commission (the &#147;Commission&#148;)
relating to the Company&#146;s 2023 Annual Report on <FONT STYLE="white-space:nowrap">Form&nbsp;10-K&nbsp;filed</FONT> with the Commission on February&nbsp;26, 2024 (the &#147;2023
<FONT STYLE="white-space:nowrap">Form&nbsp;10-K&#148;).&nbsp;For</FONT> the convenience of the Staff, we have reproduced the comment in bold, followed by the Company&#146;s response. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><U>Annual Report to Security Holders for Fiscal Year Ended December</U><U></U><U>&nbsp;31, 2023</U>
</B></P></TD></TR></TABLE> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B><U>Hungry for More Already in Action</U> </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B><U>Enhanced by <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">Best-in-Class</FONT></FONT> Franchisees</U> </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><B>You present the <FONT STYLE="white-space:nowrap">non-GAAP</FONT> measure of EBITDA per store in your Annual Report to Security Holders.
Please revise to include the disclosures required by Item 100(a) of Regulation G. </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>Response to Comment 1: </I></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Company supplementally advises the Staff that the estimated EBITDA per U.S. franchise store is a statistical measure that is not derived from any
financial data contained in the Company&#146;s financial statements. As a result, in accordance with Rule 101(a)(2) of Regulation G, the referenced metric is not within the definition of <FONT STYLE="white-space:nowrap">non-GAAP</FONT> financial
measures because it is not a numerical measure of the Company&#146;s historical or future financial performance, financial position or cash flows and, further, it is a statistical measure calculated using exclusively operating measures or other
measures (namely an internal Company estimate of estimated U.S. <U>franchisee</U> EBITDA based on unaudited results self-reported by U.S. franchise owners) that are not <FONT STYLE="white-space:nowrap">non-GAAP</FONT> financial measures. The Company
respectfully advises the Staff that, as noted above, estimated EBITDA per U.S. franchise store is not a numerical measure of the Company&#146;s (registrant&#146;s) historical or future financial performance, financial position or cash flows, but is
rather an estimate of the average profitability of the Company&#146;s U.S. franchise stores, an operating measure that reflects the general health of the Company&#146;s U.S. franchise business. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, in all future letters to shareholders or other public disclosures that contain this statistical measure, the Company
will include additional detail clarifying the fact that this statistical measure is an internal Company estimate based on unaudited results self-reported by U.S. franchise owners. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">I hope that the foregoing has been responsive to your comments. If you should have any questions about this letter or require any further information, please
call me at <FONT STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">(734)-930-3030.</FONT></FONT> </P>
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<TD VALIGN="top">U.S. Securities and Exchange Commission</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="right">October&nbsp;25, 2024</TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sincerely, </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">/s/ Sandeep Reddy
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sandeep Reddy </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Executive Vice President, Chief Financial
Officer </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Kevin S. Morris, Executive Vice President, General Counsel </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Jessica Parrish, Vice President, Chief Accounting Officer and Treasurer </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Craig E. Marcus, Ropes&nbsp;&amp; Gray LLP </P>
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