<SEC-DOCUMENT>0001144204-11-016268.txt : 20110527
<SEC-HEADER>0001144204-11-016268.hdr.sgml : 20110527
<ACCEPTANCE-DATETIME>20110322120300
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-11-016268
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110322

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATHANS FAMOUS INC
		CENTRAL INDEX KEY:			0000069733
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				113166443
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0329

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1400 OLD COUNTRY RD
		STREET 2:		STE 400
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590
		BUSINESS PHONE:		5163388500

	MAIL ADDRESS:	
		STREET 1:		1400 OLD COUNTRY RD
		STREET 2:		STE 400
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590
</SEC-HEADER>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">NATHAN&#8217;S FAMOUS, INC.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form 10-K for fiscal year ended March 28, 2010</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Filed June 11, 2010</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ladies and Gentlemen:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The following are the responses to the comments of the staff of the Securities and Exchange Commission (the &#8220;Commission&#8221;) in its letter of March&#160;9, 2011, in connection with the above-referenced filing by Nathan&#8217;s Famous, Inc. (&#8220;Nathan&#8217;s,&#8221; the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; or &#8220;our&#8221;).&#160;&#160;The numbers of the responses and the headings set forth below correspond to the numbered comments and headings in the March 9, 2011 letter from the staff.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Item 1A.&#160;&#160;Risk Factors, page 17</font></font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In response to the staff&#8217;s comment, please be advised that in future filings we will delete the second sentence in the second paragraph of the Risk Factors section to make clear that all known material risks are discussed therein and will delete the language &#8220;or that it currently believes to be immaterial.&#8221;</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In response to the staff&#8217;s comment, please be advised that in future filings, we will</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">revise the first paragraph of the referenced section to incorporate by reference the discussion under the caption &#8220;Management&#8221; in our definitive proxy statement</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">similarly revise our disclosure in Item&#160;11. Executive Compensation&#160;to clarify that all of the disclosure required by Item&#160;402 of Regulation&#160;S-K is incorporated by reference into our Form&#160;10-K</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Please be advised that the Compensation Committee believes that, based on the evolution of the Company&#8217;s business model, there are no companies that are appropriate peers for the purpose of performing a benchmark analysis.&#160;&#160;Accordingly, in future filings, the Company will clarify that the Compensation Committee has not engaged in benchmarking and does not intend to do so in the future.&#160;&#160;To that end, the Company will delete all references to competitive companies or data that could imply that the Company engages in benchmarking.</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In response to the staff&#8217;s comment, please be advised that in future filings, the Company will disclose in a footnote to the options awards column of the Summary Compensation Table all assumptions made in the valuation by reference to a discussion of the assumptions in the Company<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#8217;</font>s financial statements, footnotes to the financial statements, or discussion in the Management&#8217;s Discussion and Analysis section.</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the Company is responsible for the adequacy and accuracy of the disclosure in the filing;</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Thank you for your comments.&#160;&#160;We trust that these responses are sufficient for your purposes.&#160;&#160;However, if you have any further questions or comments, please feel free to contact me.</font></div>

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