<SEC-DOCUMENT>0000807882-19-000012.txt : 20190430
<SEC-HEADER>0000807882-19-000012.hdr.sgml : 20190430
<ACCEPTANCE-DATETIME>20190329180948
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000807882-19-000012
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190329

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JACK IN THE BOX INC /NEW/
		CENTRAL INDEX KEY:			0000807882
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				952698708
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0929

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		9330 BALBOA AVE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92123-1516
		BUSINESS PHONE:		6195712121

	MAIL ADDRESS:	
		STREET 1:		9330 BALBOA AVENUE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92123-1516

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FOODMAKER INC /DE/
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div><a name="s2B3B2C81855B5013AF0D68295904F9D7"></a></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:center;padding-left:48px;text-indent:0px;font-size:12pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td style="width:8%;"></td><td style="width:92%;"></td></tr><tr><td style="vertical-align:middle;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:center;"><img src="jackletterheada02.jpg" alt="jackletterheada02.jpg" style="height:559px;width:52px;"></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">March 29, 2019</font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">United States Securities and Exchange Commission</font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Division of Corporation Finance</font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">100 F. Street, N.E.</font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Washington, D.C. 20549</font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11pt;font-weight:bold;">Re: Jack in the Box Inc.</font></div><div style="text-align:justify;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Form 10-K for the Year Ended September 30, 2018</font><font style="font-family:inherit;font-size:11pt;">&#160;</font></div><div style="text-align:justify;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Filed November 21, 2018</font></div><div style="text-align:justify;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Form 8-K Furnished February 20, 2019</font></div><div style="text-align:justify;text-indent:48px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;File No. 001-09390</font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Ladies and Gentlemen:</font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;text-indent:17px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">This letter is being submitted in response to the comment letter dated March 21, 2019 from the staff (the &#8220;Staff&#8221;) of the Securities and Exchange Commission (the &#8220;Commission&#8221;) regarding the Form 10-K for the fiscal year ended September 30, 2018 and Form 8-K furnished February 20, 2019 of Jack in the Box Inc. (the &#8220;Company&#8221;). </font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;text-indent:17px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">For the Staff's convenience, the Staff's comment has been stated below in its entirety, with the Company's responses to the comment set out immediately underneath it. The heading and numbered paragraph in this letter corresponds to the heading and numbered paragraph in the comment letter from the Staff. Capitalized terms used but not defined in this letter are intended to have the meanings ascribed to such terms in the above-referenced filings.</font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Form 8-K Furnished February 20, 2019</font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">Exhibit 99.1 Earnings Release, page 1</font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;padding-left:24px;text-indent:-24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;font-weight:bold;">1.</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11pt;font-weight:bold;">We note from your response to our prior comment 2, that you will make changes to the disclosures related to your non-GAAP financial measures Restaurant-Level EBITDA and Franchise EBITDA, including reconciling the amounts to earnings from operations and revising the disclosure as to the nature and usefulness of the measure. We continue to believe however, that these measures should not be labeled as &#8220;EBITDA&#8221; measures in light of the fact that they adjust out operating costs.  In this regard, they appear to be restaurant-level operating margin and franchise operating margin and we believe these measures should be re-labeled to reflect this title or something similar.  In general, we would expect Adjusted EBITDA measures to be reconciled to net income, but based on the nature of this measure that would not be considered appropriate.  Please revise accordingly. </font></div><div style="text-align:justify;padding-left:24px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="padding-bottom:10px;text-align:justify;padding-left:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">We respectfully acknowledge the Staff&#8217;s comment and the Company will re-label these measures to be &#8220;Restaurant-Level Margin&#8221; and &#8220;Franchise-Level Margin&#8221; in future filings. </font></div><div style="padding-bottom:10px;text-align:justify;padding-left:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="padding-bottom:10px;text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">The Company hereby acknowledges that: </font></div><div style="text-align:justify;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">&#8226;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11pt;">The Company is responsible for the adequacy and accuracy of the disclosure in its filings. </font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;padding-left:18px;text-indent:-18px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">&#8226;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11pt;">Staff comments or changes to disclosures in response to Staff comments do not foreclose the Commissions from taking any action with respect to the Company&#8217;s filings. </font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;padding-left:18px;text-indent:-18px;font-size:12pt;"><font style="font-family:inherit;font-size:12pt;">&#8226;</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11pt;">The Company may not assert Staff comments as a defense in any proceedings initiated by the Commission or  any other person under the federal securities laws of the Unites States. </font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="text-align:justify;padding-left:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div></td></tr></table></div><font style="font-family:inherit;font-size:10pt;">&#32;</font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><hr style="page-break-after:always"><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div><div><br></div><div style="line-height:120%;text-align:center;padding-left:48px;text-indent:0px;font-size:11pt;"><div style="padding-left:0px;text-indent:0px;line-height:normal;padding-top:10px;"><table cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;margin-left:auto;margin-right:auto;width:100%;border-collapse:collapse;text-align:left;"><tr><td colspan="2"></td></tr><tr><td style="width:8%;"></td><td style="width:92%;"></td></tr><tr><td style="vertical-align:bottom;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="overflow:hidden;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;">&#160;</font></div></td><td style="vertical-align:top;padding-left:2px;padding-top:2px;padding-bottom:2px;padding-right:2px;"><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;&#160;&#160;&#160;Thank you for your consideration in reviewing the above responses.  Please direct any further comments or requests for additional information to my attention at (858) 571-2320.</font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="text-align:justify;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Very truly yours,</font></div><div style="text-align:justify;padding-left:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="text-align:justify;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div style="text-align:justify;text-indent:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"></font><font style="font-family:inherit;font-size:11pt;text-decoration:underline;">/s/ Lance F. Tucker</font></div><div style="text-align:justify;text-indent:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Lance F. Tucker</font></div><div style="text-align:justify;text-indent:288px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">Executive&#160;Vice&#160;President&#160;and&#160;Chief&#160;Financial&#160;Officer</font></div><div style="text-align:justify;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;"><br></font></div><div style="text-align:justify;padding-left:24px;text-indent:-24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">cc:</font><font style="font-family:inherit;font-size:10pt;">&#160;&#160;&#160;</font><font style="font-family:inherit;font-size:11pt;">Leonard A. Comma, Chairman of the Board and Chief Executive Officer</font></div><div style="text-align:justify;padding-left:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;Phillip H. Rudolph, Executive Vice President, Chief Legal and Risk Officer and Corporate Secretary</font></div><div style="text-align:justify;padding-left:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;Paul Melancon, Senior Vice President of Finance, Controller and Treasurer</font></div><div style="text-align:justify;padding-left:24px;font-size:11pt;"><font style="font-family:inherit;font-size:11pt;">&#160;KPMG LLP</font></div></td></tr></table></div></div><div style="line-height:120%;text-align:center;padding-left:48px;text-indent:0px;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div><div><br></div><div><div style="line-height:120%;font-size:10pt;"><font style="font-family:inherit;font-size:10pt;"><br></font></div></div>	</body>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
