<SEC-DOCUMENT>0000000000-24-001759.txt : 20240326
<SEC-HEADER>0000000000-24-001759.hdr.sgml : 20240326
<ACCEPTANCE-DATETIME>20240214113608
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-24-001759
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240214

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATHANS FAMOUS, INC.
		CENTRAL INDEX KEY:			0000069733
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				113166443
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD
		SEC FILE NUMBER:	001-35962

	BUSINESS ADDRESS:	
		STREET 1:		ONE JERICHO PLAZA
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
		BUSINESS PHONE:		516-338-8500

	MAIL ADDRESS:	
		STREET 1:		ONE JERICHO PLAZA
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NATHANS FAMOUS INC
		DATE OF NAME CHANGE:	19940808
PUBLIC REFERENCE ACCESSION NUMBER:		0001437749-23-016924
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<TEXT>
United States securities and exchange commission logo





                               February 14, 2024

       Robert Steinberg
       Vice President - Finance and Chief Financial Officer
       Nathan   s Famous, Inc.
       One Jericho Plaza
       Jericho, NY 11753

                                                        Re: Nathan   s Famous,
Inc.
                                                            Form 10-K for
Fiscal Year Ended March 26, 2023
                                                            File No. 001-35962

       Dear Robert Steinberg:

                                                        We have reviewed your
filing and have the following comment(s).

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for Fiscal Year Ended March 26, 2023

       Consolidated Financial Statements
       Consolidated Statements of Earnings, page F-4

   1.                                                   Please revise the
titles used for the sales and total sales line items presented throughout
                                                        your filings to better
describe what they represent and distinguish them from being
                                                        confused with revenues
and total revenues, which are also presented throughout your
                                                        filings. For example,
Rule 5-03.1 of Regulation S-X uses sales of tangible products for
                                                        distinguishing
language.
   2.                                                   Please remove dividends
declared per share from your statements of earnings and
                                                        statements of cash
flows and instead present this information in your statements of
                                                        stockholders' deficit
and/or footnotes. Similarly revise your Forms 10-Q. Refer to ASC
                                                        505-10-S99-1, ASC
260-10-45-5 and SEC Release No. 33-10532.
       General

   3.                                                   Please tell us how you
met the requirements for not furnishing your June 8, 2023 earnings
                                                        release titled,
"Nathan's Famous, Inc. Reports Year End and Fourth Quarter Results," in an
 Robert Steinberg
Nathan   s Famous, Inc.
February 14, 2024
Page 2
         Item 2.02 Form 8-K. For example, most of the earnings information for
the thirteen weeks
         ended March 26, 2023 does not appear to have been previously disclosed
in a Form 10-K,
         Form 10-Q or Item 2.02 Form 8-K.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Valeria Franks at 202-551-7705 or Rufus Decker at
202-551-3769 with
any questions.



FirstName LastNameRobert Steinberg                          Sincerely,
Comapany NameNathan   s Famous, Inc.
                                                            Division of
Corporation Finance
February 14, 2024 Page 2                                    Office of Trade &
Services
FirstName LastName
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</SEC-DOCUMENT>
