<SEC-DOCUMENT>0000908315-17-000020.txt : 20171025
<SEC-HEADER>0000908315-17-000020.hdr.sgml : 20171025
<ACCEPTANCE-DATETIME>20171025131750
ACCESSION NUMBER:		0000908315-17-000020
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20171025
DATE AS OF CHANGE:		20171025
EFFECTIVENESS DATE:		20171025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WINMARK CORP
		CENTRAL INDEX KEY:			0000908315
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS RETAIL [5900]
		IRS NUMBER:				411622691
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1227

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-221109
		FILM NUMBER:		171152707

	BUSINESS ADDRESS:	
		STREET 1:		605 HIGHWAY 169 N SUITE 400
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55441
		BUSINESS PHONE:		763-520-8500

	MAIL ADDRESS:	
		STREET 1:		605 HIGHWAY 169 N SUITE 400
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55441

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GROW BIZ INTERNATIONAL INC
		DATE OF NAME CHANGE:	19930629
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>wina-20171025xs8.htm
<DESCRIPTION>S-8
<TEXT>
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			wina_Form_S-8
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	<body><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">As filed with the Securities and Exchange Commission on October&nbsp;25, 2017.</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:right;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Registration No. 333-_____________</font>
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		<p style="margin:0pt;border-bottom:1.5pt solid #000000 ;border-top:1pt none #D9D9D9 ;text-align:right;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">UNITED STATES</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">SECURITIES AND EXCHANGE COMMISSION</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">WASHINGTON, D.C.&nbsp;&nbsp;20549</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">FORM S-8</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">WINMARK CORPORATION</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Exact name of registrant as specified in its charter)</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 5pt;">
			<font style="display:inline;font-size:5pt;">&nbsp;</font>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;font-size:10pt;">Minnesota</font></p>
				</td>
				<td valign="bottom" style="width:02.00%;padding:0pt;">
					<p style="margin:0pt;line-height:115%;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;">&nbsp;</font></p>
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				<td valign="top" style="width:49.00%;padding:0pt;">
					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;font-size:10pt;">41-1622691</font></p>
				</td>
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				<td valign="top" style="width:49.00%;padding:0pt;">
					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9.5pt;">(State or other jurisdiction of incorporation or organization)</font></p>
				</td>
				<td valign="bottom" style="width:02.00%;padding:0pt;">
					<p style="margin:0pt;line-height:115%;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9.5pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:49.00%;padding:0pt;">
					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9.5pt;">(I.R.S. Employer Identification No.)</font></p>
				</td>
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		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;">605 Highway 169 North, Suite 400</font>
		</p>
		<p style="margin:0pt;text-align:center;text-justify:inter-ideograph;font-family:Times New Roman TUR;font-weight:bold;font-size: 10pt;">
			<font style="display:inline;">Minneapolis, Minnesota 55441</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Address of principal executive offices and zip code)</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Winmark Corporation 2010 Stock Option Plan</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Full title of the Plan)</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:0pt;">
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font></p>
				</td>
			</tr>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Anthony D. Ishaug</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Chief Financial Officer and Treasurer</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Winmark Corporation</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">605 Highway 169 North, Suite 400</font></p>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Minneapolis, Minnesota 55441</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">763-520-8500</font></p>
				</td>
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		</table></div>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:0pt;">
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				<td valign="top" style="width:467.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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				<td valign="top" style="width:467.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Name, address and telephone</font><font style="display:inline;font-size:10pt;"> number, including area code, of agent for service)</font></p>
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			</tr>
		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;width:297.00pt;margin-left:0pt;">
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				<td valign="top" style="width:297.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">Copy to:</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Jonathan B. Levy</font></p>
				</td>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Lindquist &amp; Vennum, LLP</font></p>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">4200 IDS Center</font></p>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">80 South 8th Street</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Minneapolis, Minnesota&nbsp;&nbsp;55402</font></p>
				</td>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">612-371-3211</font></p>
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 7.2pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.&nbsp;&nbsp;See the definitions of &#x201C;large accelerated filer,&#x201D; &#x201C;accelerated filer,&#x201D; &#x201C;smaller reporting company,&#x201D; and &#x201C;emerging growth company&#x201D; in Rule 12b-2 of the Exchange Act.</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width:472.50pt;margin-left:14.4pt;">
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				<td valign="top" style="width:252.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Large accelerated filer [&nbsp;&nbsp;&nbsp;]</font></p>
				</td>
				<td valign="top" style="width:220.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Accelerated filer [</font><font style="display:inline;font-weight:bold;font-size:10pt;">X</font><font style="display:inline;font-size:10pt;">]</font></p>
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
				</td>
			</tr>
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				<td valign="top" style="width:252.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Non-accelerated filer [&nbsp;&nbsp;&nbsp;]</font></p>
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">(Do not check if a smaller reporting company)</font></p>
				</td>
				<td valign="top" style="width:220.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Smaller reporting company [&nbsp;&nbsp;&nbsp;]</font></p>
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Emerging growth company [&nbsp;&nbsp;&nbsp;]</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt 0pt 7.2pt 36pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [&nbsp;&nbsp;&nbsp;]</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt 36pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="display:inline;"></font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><hr align="center" style='background-color:#000000; border-width:0; color:#000000; height:2pt; lineheight:0; width:100%;'></hr><p style="page-break-after:always">&nbsp;</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;"><font style="display:inline;"></font>
		</p>
		<p style="margin:0pt 0pt 7.2pt 36pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 7.2pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">CALCULATION OF REGISTRATION FEE</font>
		</p>
		<p style="margin:0pt 36pt;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;width:474.20pt;margin-left:0pt;">
			<tr>
				<td valign="bottom" style="width:189.90pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:72.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:72.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:76.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:63.80pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:189.90pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Title of Securities to be Registered</font></p>
				</td>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Amount to be Registered (1)</font></p>
				</td>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Proposed Maximum Offering Price Per Share (3)</font></p>
				</td>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:76.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Proposed Maximum Aggregate Offering Price (3)</font></p>
				</td>
				<td valign="bottom" style="border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:63.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Amount of Registration Fee</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:189.90pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Common Stock, no par value</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">200,000 (2)</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$128.87</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:76.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$25,774,000</font></p>
				</td>
				<td valign="top" style="border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:63.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$3,208.86</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(1)&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule 416 of the Securities Act of 1933, as amended (the &#x201C;Securities Act&#x201D;), this Registration Statement of Form S-8 shall also cover such additional and indeterminate number of shares of the Registrant&#x2019;s common stock that may be issued by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant&#x2019;s outstanding shares of common stock.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(2)&nbsp;&nbsp;&nbsp; This Registration Statement registers 200,000 additional shares of common stock issuable under the Winmark Corporation 2010 Stock Option Plan.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(3)&nbsp;&nbsp;&nbsp;&nbsp;Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended (the &#x201C;Securities Act&#x201D;), and based upon the average of the high and low prices per share of the Company&#x2019;s Common Stock on The NASDAQ Global Market on October&nbsp;23, 2017.</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 36pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;">STATEMENT PURSUANT TO GENERAL INSTRUCTION E &#x2013; </font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;">REGISTRATION OF ADDITIONAL SECURITIES</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">This Registration Statement on Form S-8 is filed by Winmark Corporation, a Minnesota corporation, (&#x201C;Winmark&#x201D; or the &#x201C;Company&#x201D;) to register an additional 200,000 shares of its common stock for issuance upon exercise of options granted under the Winmark Corporation 2010 Stock Option Plan.</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Pursuant to General Instruction E of Form S-8 and Rule 429 of the Securities Act, the contents of the Company&#x2019;s prior registration statement on Form S-8, File No. 333-197600, are incorporated herein by reference.</font>
		</p>
		<p style="margin:0pt 36pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;background-color:yellow;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">PART II</font>
		</p>
		<p style="margin:0pt 36pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:8pt;"><font style="display:inline;font-weight:bold;font-size:11pt;">Item 8.</font><font style="text-indent:0pt;margin-left:0pt; padding-right:34pt;text-align:left"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left">Exhibits.&nbsp; </font></font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 8pt;">
			<font style="display:inline;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;text-decoration:underline;">Exhibit</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="http://www.sec.gov/Archives/edgar/data/908315/000110465910013653/a09-36365_1def14a.htm"><font style="display:inline;font-size:11pt;">Winmark Corporation 2010 Stock Option Plan (incorporated by reference to Appendix A to the Company&#x2019;s Definitive Proxy Statement filed with the Securities and Exchange Commission on March 11, 2010 for the Annual Meeting of Shareholders held on April 28, 2010)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.2</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="http://www.sec.gov/Archives/edgar/data/908315/000110465914052881/a14-14141_1ex10d1.htm"><font style="display:inline;font-size:11pt;">Winmark Corporation First Amendment to the 2010 Stock Option Plan (incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q for the fiscal quarter ended June 28, 2014)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.3</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="http://www.sec.gov/Archives/edgar/data/908315/000110465917045788/a17-17997_1ex99dd7.htm"><font style="display:inline;font-size:11pt;">Winmark Corporation Second Amendment to the 2010 Stock Option Plan (incorporated by reference to Exhibit (d)(7) to the Schedule TO filed on July 19, 2017)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">5.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="wina-20171025ex51f3d43c3.htm"><font style="display:inline;font-size:11pt;">Opinion of Lindquist &amp; Vennum LLP</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">23.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="wina-20171025ex51f3d43c3.htm"><font style="display:inline;font-size:11pt;">Consent of Lindquist &amp; Vennum LLP (included in Exhibit 5.1)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">23.2</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="wina-20171025ex232f8b66c.htm"><font style="display:inline;font-size:11pt;">Consent of Grant Thornton LLP, the Company&#x2019;s Independent Registered Public Accounting Firm</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">24.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Power of Attorney (included on signature page)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;text-align:left;border-bottom:1pt none #D9D9D9 ;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt 36pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="display:inline;"></font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><hr align="center" style='background-color:#000000; border-width:0; color:#000000; height:2pt; lineheight:0; width:100%;'></hr><p style="page-break-after:always">&nbsp;</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;"><font style="display:inline;">SIGNATURES</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt -18pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Minneapolis, State of Minnesota, on October&nbsp;25, 2017.</font>
		</p>
		<p style="margin:0pt;text-indent:180pt;text-align:justify;text-justify:inter-ideograph;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">WINMARK CORPORATION</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:180.9pt;">
			<tr>
				<td valign="middle" style="width:225.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:225.00pt;border-bottom:1pt solid #000000 ;height:16.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;"> &nbsp;/s/ BRETT D. HEFFES</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt 0pt 0pt 184.5pt;text-indent: -4.5pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Brett&nbsp;D. &nbsp;Heffes</font>
		</p>
		<p style="margin:0pt 0pt 0pt 184.5pt;text-indent: -4.5pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Chief Executive Officer and Director</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">POWER OF ATTORNEY</font>
		</p>
		<p style="margin:0pt -18pt 6pt;text-indent:0pt;text-align:left;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">The undersigned officers and directors of Winmark Corporation hereby constitute and appoint Brett&nbsp;D. &nbsp;Heffes and Anthony D. Ishaug, each acting alone, with power to act as our true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for us and in our stead, in any and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement and all documents relating thereto, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each attorney-in-fact and agent, full power and authority to do and perform each and every act and thing necessary or advisable to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each attorney-in-fact and agent, or his or her substitutes, may lawfully do or cause to be done by virtue hereof.</font>
		</p>
		<p style="margin:0pt -18pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities indicated on October&nbsp;25, 2017.</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:216.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;height:14.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">SIGNATURE</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:14.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">TITLE</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ BRETT D. HEFFES</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Chief Executive Officer</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Brett D. Heffes</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">(principal executive officer)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ ANTHONY D. ISHAUG </font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Executive Vice President,</font></p>
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Chief Executive Officer and Treasurer</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Anthony D. Ishaug</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">(principal finance and accounting officer)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ JOHN L. MORGAN</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Executive Chairman of the Board</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John L. Morgan</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:18.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ STEVEN C. ZOLA</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:18.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Vice Chairman and Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:14.40pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Steven C. Zola</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:14.40pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ LAWRENCE A. BARBETTA</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lawrence A.&nbsp;Barbetta</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ JENELE C. GRASSLE</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp; Jenele C. Grassle</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ KIRK A. MACKENZIE</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kirk A. MacKenzie</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ PAUL C. REYELTS</font></p>
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					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Paul C. Reyelts</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ MARK L. WILSON</font></p>
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					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mark L. Wilson</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>wina-20171025ex51f3d43c3.htm
<DESCRIPTION>EX-5.1
<TEXT>
<!--HTML document created with Merrill Bridge  7.3.329.0-->
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	<head>
		<title>
			Exhibit 51
		</title>
	</head>
	<body><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p style="margin:0pt;text-align:right;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-weight:bold;font-size:11pt;">Exhibit 5.1</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">October&nbsp;24, 2017</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">Winmark Corporation</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">605 Highway 169 North, Suite 400</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">Minneapolis, Minnesota 55441</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;text-indent: -36pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">Re:<font style="display:inline;color:#000000;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 26.1pt 0pt 0pt;"></font>Opinion of Counsel as to Legality of 200,000 Shares of Common Stock</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;text-indent: -36pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;;font-size: 11pt;font-family:Times New Roman,Times,serif;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display:inline;color:#000000;font-size:11pt;">to be Registered under the Securities Act of 1933, as Amended</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">Ladies and Gentlemen:</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">This opinion is furnished in connection with the Registration Statement on Form&nbsp;S-8 (the &#x201C;Registration Statement&#x201D;) under the Securities Act of 1933, as amended (the &#x201C;Act&#x201D;), which Winmark Corporation (the &#x201C;Company&#x201D;) is filing with the Securities and Exchange Commission to register an additional 200,000 shares of Common Stock, no par value, of the Company that may be issued under the Winmark Corporation 2010 Stock Option Plan (the &#x201C;Plan&#x201D;).</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">In connection with this opinion, we have examined such corporate records and other documents, including the Registration Statement, and have reviewed such matters of law as we have deemed relevant hereto, and this opinion is furnished based upon such examination and review.</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">Based on the foregoing, it is our opinion that, under the current laws of the State of Minnesota, the 200,000 shares of Common Stock of the Company proposed to be issued under the Plan will, when issued pursuant to the terms of the Plan, be legally issued, fully paid and non-assessable.</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">We are admitted to the practice of law in the State of Minnesota and the foregoing opinions are limited to the laws of that state and the federal laws of the United States of America.</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">We hereby consent to the filing of this opinion with the Securities and Exchange Commission as an exhibit to the Registration Statement.</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">Very truly yours,</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;color:#000000;font-size:11pt;">/s/ LINDQUIST &amp; VENNUM LLP</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 13pt;punctuation-wrap:hanging;line-height:13pt;vertical-align:baseline;font-family:Times;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
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			<font style="display:inline;"></font>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>wina-20171025ex232f8b66c.htm
<DESCRIPTION>EX-23.2
<TEXT>
<!--HTML document created with Merrill Bridge  7.3.329.0-->
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		<title>
			Exhibit 232
		</title>
	</head>
	<body><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p style="margin:0pt 0pt 13pt;line-height:13pt;text-align:right;punctuation-wrap:hanging;font-family:Times;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">Exhibit 23.2</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;punctuation-wrap:hanging;line-height:normal;font-family:Times;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;font-weight:bold;">Consent of Independent Registered Public Accounting Firm</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;punctuation-wrap:hanging;line-height:normal;font-family:Times;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;">We have issued our reports dated March 10, 2017 with respect to the consolidated financial statements and internal control over financial reporting of Winmark Corporation&nbsp;included in the Annual Report on Form 10-K for the year ended December 31, 2016, &nbsp;which are incorporated by reference in this Registration Statement.&nbsp;&nbsp;We consent to the incorporation by reference of the aforementioned reports in this Registration Statement.</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;">/s/ GRANT THORNTON LLP</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;text-align:justify;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;">Minneapolis, Minnesota</font>
		</p>
		<p style="margin:0pt;text-align:left;border-top:1pt none #D9D9D9 ;text-justify:inter-ideograph;line-height:13pt;vertical-align:baseline;punctuation-wrap:hanging;font-family:Times;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">October&nbsp;25, 2017</font>
		</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

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			<font style="display:inline;"></font>

		</p>

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</SEC-DOCUMENT>
