<SEC-DOCUMENT>0000825324-13-000019.txt : 20130913
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<ACCEPTANCE-DATETIME>20130813172843
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ACCESSION NUMBER:		0000825324-13-000019
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130813

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GOOD TIMES RESTAURANTS INC
		CENTRAL INDEX KEY:			0000825324
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				841133368
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		601 CORPORATE CIRCLE
		CITY:			GOLDEN
		STATE:			CO
		ZIP:			80401
		BUSINESS PHONE:		3033841400

	MAIL ADDRESS:	
		STREET 1:		601 CORPORATE CIRCLE
		CITY:			GOLDEN
		STATE:			CO
		ZIP:			80401

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PARAMOUNT VENTURES INC
		DATE OF NAME CHANGE:	19900205
</SEC-HEADER>
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<DIV style="width:624px"><P style="margin:0px; font-size:11pt">August 13, 2013</P>
<P style="margin:0px"><BR></P>
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<P style="margin:0px; font-size:11pt">U.S. Securities and Exchange Commission</P>
<P style="margin:0px; font-size:11pt">Division of Corporation Finance</P>
<P style="margin:0px; font-size:11pt">Washington, D.C. 20549</P>
<P style="margin:0px; font-size:11pt">Attention: &nbsp;John Stickel</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:96px; font-size:11pt; float:left">Re:</P>
<P style="margin:0px; text-indent:-2px; font-size:11pt">Good Times Restaurants Inc.</P>
<P style="margin:0px; text-indent:96px; font-size:11pt; clear:left">Amendment No. 4 to Registration Statement on Form S-1</P>
<P style="margin:0px; text-indent:96px; font-size:11pt">Filed August 12, 2012</P>
<P style="margin:0px; text-indent:96px; font-size:11pt">File No. 333-188183</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:14.667px; font-size:11pt">Dear Mr. Stickel:</P>
<P style="margin-top:7.333px; margin-bottom:7.333px; font-size:11pt" align=justify>This letter is on behalf of Good Times Restaurants Inc. (the <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>). &nbsp;A marked version of Amendment No. 4to the Registration Statement (<font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Amendment No. 4<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font>) is enclosed herewith reflecting all changes to the Registration Statement. &nbsp;Additionally, we are sending a hard copy via Federal Express to arrive to you tomorrow morning.</P>
<P style="margin-top:0px; margin-bottom:14.667px; font-size:11pt" align=justify>We thank you in advance for your consideration of the enclosed and the foregoing responses. &nbsp;Our counsel, Mr. Roger Cohen will follow up with you tomorrow morning. &nbsp;If you have any further questions or comments, please feel free to contact me directly at 303-384-1400 or Roger Cohen at 303-634-2000.</P>
<P style="margin:0px; font-size:11pt">Sincerely,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">/s/ Boyd E Hoback</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:11pt">Boyd E. Hoback</P>
<P style="margin:0px; font-size:11pt">President and Chief Executive Officer</P>
<P style="margin:0px; font-size:11pt">Good Times Restaurants Inc.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">Enclosure</P>
<P style="margin:0px"><BR>
<BR></P>
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