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<SEC-DOCUMENT>0000930413-08-006960.txt : 20090820
<SEC-HEADER>0000930413-08-006960.hdr.sgml : 20090820
<ACCEPTANCE-DATETIME>20081126144501
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000930413-08-006960
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20081126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WENDY'S/ARBY'S GROUP, INC.
		CENTRAL INDEX KEY:			0000030697
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING & DRINKING PLACES [5810]
		IRS NUMBER:				380471180
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0103

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1155 PERIMETER CENTER WEST
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30338
		BUSINESS PHONE:		(678) 514-4100

	MAIL ADDRESS:	
		STREET 1:		1155 PERIMETER CENTER WEST
		STREET 2:		SUITE 1200
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30338

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRIARC COMPANIES INC
		DATE OF NAME CHANGE:	19931109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DWG CORP
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEISEL WEMMER GILBERT CORP
		DATE OF NAME CHANGE:	19680820
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>c55816_corresp.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">



<TABLE width=100% border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
  <TD width=69% align=left>&nbsp;</TD>
	<TD width=16% align=left>&nbsp;	</TD>
	<TD width=2%>&nbsp;	</TD>
	<TD width=13% align=left>
<FONT size=1 face="sans-serif">BOCA RATON</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">BOSTON</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">CHICAGO</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">HONG KONG</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">LONDON</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD rowspan="2" align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">LOS ANGELES</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">NEW ORLEANS</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left><font size=1 face="sans-serif">1585 Broadway</font></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">NEWARK</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left><font size=1 face="sans-serif">New York, NY 10036-8299</font> </TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">PARIS</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">Telephone 212.969.3000</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">S&Atilde;O PAULO</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">Fax 212.969.2900</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">WASHINGTON</FONT>	</TD>
</TR>

<TR>
	<TD colspan=4><img src="c55816_logox1x1.jpg" border=0> </TD>
</TR>

<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>
<B><FONT size=1 face="sans-serif">Julie M. Allen</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">Member of the Firm</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR>
	<TD colspan=4>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">Direct Dial 212.969.3155</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
	<TD align=left>
<FONT size=1 face="sans-serif">jallen@proskauer.com</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
</TABLE>
<BR>
<P align="left">
<FONT face="serif">November 26, 2008</FONT></P>
<P align="left">
<B><U><FONT face="serif">Via EDGAR, Facsimile and Federal Express</FONT></U></B><BR>
<BR>
<FONT face="serif">Ms. Mellissa Duru </FONT><BR>
<FONT face="serif">Attorney-Advisor </FONT><BR>
<FONT face="serif">Office of Mergers and Acquisitions </FONT><BR>
<FONT face="serif">Securities and Exchange Commission </FONT><BR>
<FONT face="serif">Division of Corporation Finance </FONT><BR>
<FONT face="serif">100 F Street, NE </FONT><BR>
<FONT face="serif">Washington, D.C. 20549-3628 </FONT></P>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
	<TD align=left width=5%>
<B><FONT face="serif">Re:</FONT></B>
	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD align=left width=92%>
<B><U><FONT face="serif">Wendy&#146;s/Arby&#146;s Group, Inc. Schedule 14D-9 filed on November 7, 2008, as amended</FONT></U></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=5%>&nbsp;

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD align=left width=92%>
<B><U><FONT face="serif">by Amendment No. 1 to Schedule 14D-9 filed on November 20, 2008</FONT></U></B>
	</TD>
</TR>
<TR valign="bottom">
	<TD align=left width=5%>&nbsp;

	</TD>
	<TD width=2%>&nbsp;
	</TD>
	<TD align=left width=92%>
<B><U><FONT face="serif">File No. 05-30388</FONT></U></B>
	</TD>
</TR>
</TABLE><BR>
<P align="left">
<FONT face="serif">Dear Ms. Duru:</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"> On behalf of Wendy&#146;s/Arby&#146;s Group, Inc. (the &#147;Company&#148;), this letter is in response to your comment letter dated November 25, 2008 relating to the Company&#146;s Solicitation/Recommendation
Statement on Schedule 14D-9 filed with the Securities and Exchange Commission (the &#147;SEC&#148;) on November 7, 2008, as amended by Amendment No. 1 to Schedule 14D-9 filed with the SEC on November 20, 2008 (the &#147;Schedule
14D-9&#148;).</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"> Because of the Company&#146;s desire to provide tender offer materials to its stockholders as soon as possible, the Company is filing Amendment No. 2 to the Schedule 14D-9 (the &#147;Schedule 14D-9/A&#148;)
substantially simultaneously with the transmittal of this letter to you. As indicated in the response below, the Company has addressed your comment in the Schedule 14D-9/A; however, we would be pleased to respond to any additional concerns that you
may have after reviewing the filing.  </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"> The Company&#146;s response to your comment follows. As you requested, we have set forth below the comment in your comment letter and provided the Company&#146;s response immediately thereafter. In addition, to
assist your review, we are providing a copy of the Schedule 14D-9/A </FONT></P>

<HR noshade width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<P align="left">
<FONT face="serif">November 26, 2008</FONT><BR>
<FONT face="serif">Page 2 </FONT></P>
<P align="left">
<FONT face="serif">and a marked copy of Item 4(b) of the Schedule 14D-9, as amended by the Schedule 14D-9/A, via facsimile and overnight delivery. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"> The Company wishes to thank you for your efforts in assisting it to enhance its disclosures and the timeliness of your responses. </FONT></P>
<P align="left">
<B><U><FONT face="serif">Item 4. The Solicitation or Recommendation, page 2</FONT></U></B><B><FONT face="serif"> </FONT></B></P>

<TABLE width=100% border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=3% align=left valign="top"><B><FONT face="serif">1. &nbsp;&nbsp;&nbsp;</FONT></B></TD>
    <TD width=1%>&nbsp;</TD>
    <TD width=96% align=left><B><FONT face="serif">We note your response to prior
          comment 1. Your response cites factors in the disclosure that were
          considered by the Board of Directors. Please revise to explicitly disclose
          which of the factors constitute the reasons for the Board&#146;s decision
          to remain neutral. Please refer to Exchange Act Rule 14e-2(a) and Item
    1012(b) of Regulation M-A. </FONT></B></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left><font face="serif">In response to your comment, the Company
        has revised its disclosure as requested. Please see the amendment to
    Item 4(b) in the Schedule 14D-9/A. </font></TD>
  </TR>
</TABLE>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="serif"> With respect to any matter relating to this letter, the Schedule 14D-9 or the Schedule 14D-9/A, please do not hesitate to contact me at (212) 969-3155. </FONT></P>
<TABLE border=0 width=100% cellspacing=0 cellpadding=0>
<TR valign="bottom">
  <TD align=left width=63%>&nbsp;</TD>
	<TD align=left width=37%>
<FONT face="serif">Very truly yours,</FONT>	</TD>
</TR>
<TR>
  <TD>&nbsp;</TD>
	<TD>&nbsp;	</TD>
</TR>
<TR>
  <TD>&nbsp;</TD>
	<TD>&nbsp;	</TD>
</TR>
<TR>
  <TD>&nbsp;</TD>
	<TD>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left width=63%>&nbsp;</TD>
	<TD align=left width=37% style="border-bottom:1px solid #000000;">
<FONT face="serif">/s/Julie M. Allen</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left width=63%>&nbsp;</TD>
	<TD align=left width=37%>
<FONT face="serif">Julie M. Allen</FONT>	</TD>
</TR>
</TABLE>
<BR>

<HR noshade width="100%" size=4>


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