<SEC-DOCUMENT>0000825324-13-000022.txt : 20130913
<SEC-HEADER>0000825324-13-000022.hdr.sgml : 20130913
<ACCEPTANCE-DATETIME>20130814211624
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000825324-13-000022
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130814

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>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<head><title>Converted by EDGARwiz</title> </head> <body style="MARGIN-TOP:0px; FONT-FAMILY:Times New Roman; COLOR:#000000; FONT-SIZE:10pt"> <div style=WIDTH:624px> <p style=MARGIN:0px><br></p> <p style="MARGIN:0px; PADDING-LEFT:10px; PADDING-RIGHT:1px; COLOR:#232323; FONT-SIZE:11pt" align=center><b>Good Times Restaurants </b><font style=COLOR:#363636><b>Inc.</b></font></p> <p style="MARGIN:0px; PADDING-LEFT:10px; PADDING-RIGHT:1px; COLOR:#232323; FONT-SIZE:11pt" align=center><b>601 </b><font style=COLOR:#363636><b>Corporate</b></font><font style=COLOR:#363636><b> </b></font><font style=COLOR:#363636><b>Circle</b></font></p> <p style="MARGIN-TOP:0px; PADDING-LEFT:10px; PADDING-RIGHT:0px; MARGIN-BOTTOM:22px; COLOR:#363636; FONT-SIZE:11pt" align=center><b>Golden, </b><font style=COLOR:#232323><b>Colorado</b></font><font style=COLOR:#232323><b> </b></font><font style=COLOR:#232323><b>80401</b></font></p> <p style="MARGIN:0px; PADDING-LEFT:9px; PADDING-RIGHT:355px; COLOR:#363636; FONT-SIZE:11pt">August 14<font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font>2013</p> <p style="LINE-HEIGHT:14pt; MARGIN:0px"><br></p> <p style="MARGIN:0px; PADDING-LEFT:10px; PADDING-RIGHT:355px; COLOR:#363636; FONT-SIZE:11pt"><b><u>VIA EDGAR</u></b></p> <p style="LINE-HEIGHT:14pt; MARGIN:0px"><br></p> <p style="MARGIN:0px; PADDING-LEFT:9px; COLOR:#232323; FONT-SIZE:11pt" align=left>Di<font style=COLOR:#363636>vision</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Corporation</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Finance</font></p> <div align=left>&nbsp; U.S. Securitie<font style=COLOR:#4b4b4b>s</font><font style=COLOR:#4b4b4b> </font>and <font style=COLOR:#363636>Exchange</font><font style=COLOR:#363636> </font><font style=COLOR:#4b4b4b>Co</font>mmi<font style=COLOR:#4b4b4b>ss</font>ion</div> <p style="MARGIN:0px; PADDING-LEFT:9px; COLOR:#363636; CLEAR:left; FONT-SIZE:11pt" align=left>Washington, <font style=COLOR:#232323>D</font><font style=COLOR:#4b4b4b>.C. </font><font style=COLOR:#4b4b4b>&nbsp;</font>20549</p> <p style="LINE-HEIGHT:11pt; MARGIN:0px"><br></p> <p style="MARGIN-TOP:0px; TEXT-INDENT:10px; WIDTH:42px; MARGIN-BOTTOM:-2px; FLOAT:left; COLOR:#363636; FONT-SIZE:11pt"><b>Re:</b></p> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:10px; COLOR:#363636; FONT-SIZE:11pt"><b>Good Times </b><font style=COLOR:#232323><b>Restaurants</b></font><font style=COLOR:#232323><b> </font>Inc.</b></p> <p style="TEXT-INDENT:42px; MARGIN:0px; COLOR:#232323; CLEAR:left; FONT-SIZE:11pt"><b>Registration Statement on Form S-1</b></p> <p style="MARGIN-TOP:0px; TEXT-INDENT:42px; MARGIN-BOTTOM:8px; COLOR:#232323; FONT-SIZE:11pt"><b>File No. 333-188183</b></p> <p style="MARGIN:0px; PADDING-LEFT:9px; PADDING-RIGHT:355px; COLOR:#232323; FONT-SIZE:11pt">Dear <font style=COLOR:#363636>Sir</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>or</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Madam:</font></p> <p style="MARGIN-TOP:7px; TEXT-INDENT:48px; PADDING-LEFT:9px; PADDING-RIGHT:7px; MARGIN-BOTTOM:7px; COLOR:#232323; FONT-SIZE:11pt" align=justify>Pursuant to Rule <font style=COLOR:#363636>461</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>promulgated</font><font style=COLOR:#363636> </font>under <font style=COLOR:#363636>the</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Securities</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Act</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font>1933<font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font>as amended <font style=COLOR:#363636>(the</font><font style=COLOR:#363636> </font><font style=COLOR:#4b4b4b>"</font><font style=COLOR:#4b4b4b>S</font>ecurities <font style=COLOR:#363636>Act</font><font style=COLOR:#363636>"</font><font style=COLOR:#363636>),</font><font style=COLOR:#363636> </font>Good <font style=COLOR:#363636>Times</font><font style=COLOR:#363636> </font>Restaurants <font style=COLOR:#363636>Inc.</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>(the</font><font style=COLOR:#363636> </font><font style=COLOR:#4b4b4b>"</font><font style=COLOR:#4b4b4b>C</font><font style=COLOR:#4b4b4b>o</font>mpany<font style=COLOR:#4b4b4b>")</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>hereby</font><font style=COLOR:#363636> </font>requests <font style=COLOR:#363636>that</font><font style=COLOR:#363636> </font>the effective date <font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font>the above<font style=COLOR:#4b4b4b>-</font>referenced Registration Statement <font style=COLOR:#363636>on</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Form</font><font style=COLOR:#363636> </font>S-1<font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font>as <font style=COLOR:#363636>amended,</font><font style=COLOR:#363636> </font>be <font style=COLOR:#363636>accelerated</font><font style=COLOR:#363636> </font><font style=COLOR:#4b4b4b>so</font><font style=COLOR:#4b4b4b> </font>that the Regi<font style=COLOR:#4b4b4b>s</font>tration Statement ma<font style=COLOR:#4b4b4b>y </font>become <font style=COLOR:#363636>effective</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>on</font> Thursday<font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>August</font><font style=COLOR:#363636> 1</font><font style=COLOR:#363636>5</font><font style=COLOR:#6b6b6b>,</font><font style=COLOR:#6b6b6b> </font><font style=COLOR:#363636>2013,</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>at</font><font style=COLOR:#363636> </font>2:00 <font style=COLOR:#363636>p.</font><font style=COLOR:#363636>m.</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>(Washington</font><font style=COLOR:#363636> </font>D<font style=COLOR:#050505>.</font><font style=COLOR:#4b4b4b>C.</font><font style=COLOR:#4b4b4b> </font>time)<font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>or</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>as</font><font style=COLOR:#363636> </font><font style=COLOR:#4b4b4b>soon</font><font style=COLOR:#4b4b4b> </font>thereafter <font style=COLOR:#363636>as</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>may</font><font style=COLOR:#363636> </font>be <font style=COLOR:#363636>practicable.</font><font style=COLOR:#363636> &nbsp;This letter supersedes and replaces the letter of the same topic filed earlier today by the Company.</font></p> <p style="MARGIN-TOP:7px; PADDING-LEFT:56px; PADDING-RIGHT:355px; MARGIN-BOTTOM:7px; COLOR:#363636; FONT-SIZE:11pt">The <font style=COLOR:#4b4b4b>Com</font><font style=COLOR:#232323>pany</font><font style=COLOR:#232323> </font>acknowledges that:</p> <p style="MARGIN-TOP:7px; MARGIN-BOTTOM:-1pt; FONT-SIZE:1pt" /> <p style="MARGIN-TOP:0px; TEXT-INDENT:56px; WIDTH:80px; FONT-FAMILY:Symbol; MARGIN-BOTTOM:-2px; FLOAT:left; FONT-SIZE:11.5pt">&#183;</p> <p style="MARGIN-TOP:0px; TEXT-INDENT:-2px; PADDING-LEFT:80px; MARGIN-BOTTOM:7px; COLOR:#4b4b4b; FONT-SIZE:11pt" align=justify>s<font style=COLOR:#232323>hould</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#363636>Securities</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>and</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Exchange</font><font style=COLOR:#363636> </font>Comm<font style=COLOR:#232323>i</font><font style=COLOR:#232323>s</font>s<font style=COLOR:#232323>ion</font><font style=COLOR:#232323> </font><font style=COLOR:#363636>(the</font><font style=COLOR:#363636> </font>"Co<font style=COLOR:#232323>mmi</font>ss<font style=COLOR:#232323>io</font><font style=COLOR:#232323>n</font>") <font style=COLOR:#363636>or</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>the</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>staff,</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>acting</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>pursuant</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>to</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>delegated &nbsp;</font><font style=COLOR:#363636>authority,</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>declare</font><font style=COLOR:#232323> </font><font style=COLOR:#363636>the</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>filing</font><font style=COLOR:#232323> </font><font style=COLOR:#363636>effective,</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>it</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>does</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>not </font><font style=COLOR:#363636>foreclose</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#363636>Commission</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>from</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>taking </font><font style=COLOR:#363636>any</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>action</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>with</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>respect</font><font style=COLOR:#232323> </font><font style=COLOR:#363636>to</font><font style=COLOR:#363636> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>filing</font>;</p> <div align=justify> <p style="MARGIN-TOP:0px; TEXT-INDENT:56px; WIDTH:80px; FONT-FAMILY:Symbol; MARGIN-BOTTOM:-2px; FLOAT:left; CLEAR:left; FONT-SIZE:11.5pt">&#183;</p></div> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:80px; COLOR:#363636; FONT-SIZE:11pt" align=justify>the action of <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#4b4b4b>Co</font><font style=COLOR:#232323>mmission</font><font style=COLOR:#232323> </font>or <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#4b4b4b>s</font><font style=COLOR:#232323>taff</font><font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font>acting pursuant <font style=COLOR:#232323>to</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>delegated</font><font style=COLOR:#232323> </font>authority <font style=COLOR:#232323>in</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>declaring</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>filing</font><font style=COLOR:#232323> </font>effective, <font style=COLOR:#232323>doe</font><font style=COLOR:#4b4b4b>s</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#232323>not</font><font style=COLOR:#232323> </font>relieve <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#4b4b4b>Co</font><font style=COLOR:#232323>mpany</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>from it</font><font style=COLOR:#4b4b4b>s</font><font style=COLOR:#4b4b4b> </font>full responsibility for <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font>adequacy and accuracy of <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>di</font><font style=COLOR:#4b4b4b>s</font><font style=COLOR:#232323>clo</font><font style=COLOR:#4b4b4b>s</font><font style=COLOR:#232323>ure</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>in</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>filing</font><font style=COLOR:#4b4b4b>;</font><font style=COLOR:#4b4b4b> </font>and</p> <p style="MARGIN-TOP:7px; MARGIN-BOTTOM:-1pt; FONT-SIZE:1pt" align=justify> <div align=justify> <p style="MARGIN-TOP:0px; TEXT-INDENT:56px; WIDTH:80px; FONT-FAMILY:Symbol; MARGIN-BOTTOM:-2px; FLOAT:left; CLEAR:left; FONT-SIZE:11.5pt">&#183;</p></div> <p style="MARGIN-TOP:0px; TEXT-INDENT:-2px; PADDING-LEFT:80px; MARGIN-BOTTOM:7px; COLOR:#232323; FONT-SIZE:11pt" align=justify>the <font style=COLOR:#363636>Company</font><font style=COLOR:#363636> </font>ma<font style=COLOR:#4b4b4b>y</font><font style=COLOR:#4b4b4b> </font>n<font style=COLOR:#4b4b4b>ot</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>assert</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>staff</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>comments</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>and</font><font style=COLOR:#363636> </font>the declaration <font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font>the <font style=COLOR:#363636>effectiveness</font><font style=COLOR:#363636> </font><font style=COLOR:#4b4b4b>as</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#4b4b4b>a</font><font style=COLOR:#4b4b4b> </font>defense in <font style=COLOR:#363636>any</font><font style=COLOR:#363636> </font>proceeding initiat<font style=COLOR:#4b4b4b>ed</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>by</font><font style=COLOR:#363636> </font>th<font style=COLOR:#4b4b4b>e</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>Commission</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>or</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>any</font><font style=COLOR:#363636> </font>person under the <font style=COLOR:#4b4b4b>fe</font>deral <font style=COLOR:#363636>securities</font><font style=COLOR:#363636> </font>law<font style=COLOR:#4b4b4b>s</font><font style=COLOR:#4b4b4b> </font><font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font>the <font style=COLOR:#4b4b4b>U</font>nited Stat<font style=COLOR:#4b4b4b>es</font>.</p> <p style="MARGIN-TOP:7px; TEXT-INDENT:47px; PADDING-LEFT:8px; PADDING-RIGHT:9px; MARGIN-BOTTOM:7px; COLOR:#363636; CLEAR:left; FONT-SIZE:11pt" align=justify>The <font style=COLOR:#4b4b4b>Co</font><font style=COLOR:#232323>mpany</font><font style=COLOR:#232323> </font>confirms <font style=COLOR:#232323>that</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>it</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>is</font><font style=COLOR:#232323> </font>aware of its responsibilities <font style=COLOR:#232323>under</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font>Securities Act and <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font>Securities Exchange Act of <font style=COLOR:#232323>1934</font><font style=COLOR:#4b4b4b>,</font><font style=COLOR:#4b4b4b> </font>as amended, as they <font style=COLOR:#232323>relate</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>to</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>proposed</font><font style=COLOR:#232323> </font>offering of <font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font>securities <font style=COLOR:#4b4b4b>specifie</font><font style=COLOR:#232323>d</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>in</font><font style=COLOR:#232323> </font><font style=COLOR:#232323>the</font><font style=COLOR:#232323> </font>above-referenced <font style=COLOR:#232323>Registration</font><font style=COLOR:#232323> </font>Statement.</p> <p style="MARGIN-TOP:7px; TEXT-INDENT:38px; PADDING-LEFT:9px; MARGIN-BOTTOM:15px; COLOR:#363636; FONT-SIZE:11pt">We request <font style=COLOR:#232323>that</font><font style=COLOR:#232323> </font>we <font style=COLOR:#232323>be</font><font style=COLOR:#232323> </font>notified of such effectiveness <font style=COLOR:#232323>b</font><font style=COLOR:#4b4b4b>y</font><font style=COLOR:#4b4b4b> </font>a telephone call <font style=COLOR:#232323>to</font><font style=COLOR:#232323> </font>Roger <font style=COLOR:#4b4b4b>C. </font>Cohen, of Snell &amp; Wilmer L.L.P. at (303) 634-2000.</p> <p style="MARGIN-TOP:4px; PADDING-LEFT:312px; MARGIN-BOTTOM:0px; COLOR:#2a2a2a; FONT-SIZE:11pt">Sincerely,</p> <p style="LINE-HEIGHT:14pt; MARGIN-TOP:1px; MARGIN-BOTTOM:0px"><br></p> <p style="MARGIN:0px; PADDING-LEFT:312px; COLOR:#2a2a2a; FONT-SIZE:11pt">Good Times <font style=COLOR:#1c1c1c>Restaurants</font><font style=COLOR:#1c1c1c> </font><font style=COLOR:#1c1c1c>Inc.</font></p> <p style="MARGIN-TOP:4px; PADDING-LEFT:312px; MARGIN-BOTTOM:0px; COLOR:#282828; FONT-SIZE:11pt"><i><u>/s/Boyd E. Hoback</u>_________</i></p> <p style="MARGIN-TOP:4px; MARGIN-BOTTOM:-1pt; FONT-SIZE:1pt" /> <p style="MARGIN-TOP:0px; TEXT-INDENT:324px; WIDTH:360px; MARGIN-BOTTOM:-2px; FLOAT:left; COLOR:#282828; FONT-SIZE:11pt">B<font style=COLOR:#464646>y:</font></p> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:312px; COLOR:#1c1c1c; FONT-SIZE:11pt">Boyd <font style=COLOR:#2a2a2a>E.</font><font style=COLOR:#2a2a2a> </font><font style=COLOR:#2a2a2a>Hoback</font></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:-1pt; FONT-SIZE:1pt" /> <p style="MARGIN-TOP:0px; TEXT-INDENT:324px; WIDTH:360px; MARGIN-BOTTOM:-2px; FLOAT:left; COLOR:#363636; CLEAR:left; FONT-SIZE:11pt">Title:</p> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:312px; COLOR:#2a2a2a; FONT-SIZE:11pt">President &amp; Chief Executive Officer</p> <p style="MARGIN:0px; CLEAR:left"><br></p> <p style="MARGIN-TOP:4px; MARGIN-BOTTOM:0px; COLOR:#282828; FONT-SIZE:11pt" align=center><b>Maxim Group </b><font style=COLOR:#363636><b>LLC</b></font></p> <p style="MARGIN-TOP:4px; MARGIN-BOTTOM:0px; COLOR:#282828; FONT-SIZE:11pt" align=center><b>405 </b><font style=COLOR:#363636><b>Lexington</b></font><font style=COLOR:#363636><b> </b></font><font style=COLOR:#363636><b>Avenue</b></font></p> <p style="MARGIN-TOP:4px; MARGIN-BOTTOM:0px; COLOR:#282828; FONT-SIZE:11pt" align=center><b>New York, </b><font style=COLOR:#363636><b>NY</b></font><font style=COLOR:#363636><b> </font>0174</b></p> <p style="MARGIN-TOP:24px; TEXT-INDENT:0px; MARGIN-BOTTOM:0px; COLOR:#363636; FONT-SIZE:11pt">August <font style=COLOR:#282828>14</font><font style=COLOR:#464646>,</font><font style=COLOR:#464646> </font><font style=COLOR:#464646>20</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>13</font></p> <p style="LINE-HEIGHT:13pt; MARGIN-TOP:0px; MARGIN-BOTTOM:0px"><br></p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#282828; FONT-SIZE:11pt"><b><u>VIA </u></b><font style=COLOR:#363636><b><u>EDGAR</u></b></font></p> <p style="LINE-HEIGHT:12pt; MARGIN-TOP:0px; MARGIN-BOTTOM:0px"><br></p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#282828; FONT-SIZE:11pt">Division <font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font><font style=COLOR:#464646>Corporation</font><font style=COLOR:#464646> </font>Finance</p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#363636; FONT-SIZE:11pt">U.S. <font style=COLOR:#282828>Se</font><font style=COLOR:#464646>curi</font><font style=COLOR:#282828>ties</font><font style=COLOR:#282828> </font>and <font style=COLOR:#464646>Exc</font><font style=COLOR:#282828>hange</font><font style=COLOR:#282828> </font><font style=COLOR:#464646>Comm</font><font style=COLOR:#282828>i</font><font style=COLOR:#464646>ss</font><font style=COLOR:#282828>ion</font></p> <p style="MARGIN-TOP:1px; TEXT-INDENT:0px; MARGIN-BOTTOM:0px; COLOR:#363636; FONT-SIZE:11pt">Washington, <font style=COLOR:#282828>D</font><font style=COLOR:#464646>.C. </font>20549</p> <p style="LINE-HEIGHT:12pt; MARGIN-TOP:1px; MARGIN-BOTTOM:0px"><br></p> <p style="MARGIN-TOP:0px; TEXT-INDENT:0px; WIDTH:60px; MARGIN-BOTTOM:-2px; FLOAT:left; COLOR:#282828; FONT-SIZE:11pt">Re:</p> <p style="TEXT-INDENT:-2px; MARGIN:0px; COLOR:#282828; FONT-SIZE:11pt"><b>Good Times Restaurants </b><font style=COLOR:#363636><b>I</b></font><font style=COLOR:#131313><b>nc.</b></font></p> <p style="TEXT-INDENT:60px; MARGIN:0px; COLOR:#282828; CLEAR:left; FONT-SIZE:11pt"><b>Registration Statement on </b><font style=COLOR:#363636><b>Form</b></font><font style=COLOR:#363636><b> S</b></font><font style=COLOR:#131313><b>-1</b></font></p> <p style="MARGIN-TOP:0px; TEXT-INDENT:60px; MARGIN-BOTTOM:0px; COLOR:#282828; FONT-SIZE:11pt"><b>File No. 333-188183</b></p> <p style="LINE-HEIGHT:14pt; MARGIN:0px"><br></p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#282828; FONT-SIZE:11pt">Dear Sir <font style=COLOR:#363636>or</font><font style=COLOR:#363636> </font>Madam<font style=COLOR:#464646>:</font></p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#363636; FONT-SIZE:11pt" align=justify>Pursuant <font style=COLOR:#464646>to</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>Rule</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>461</font><font style=COLOR:#282828> </font><font style=COLOR:#464646>of</font><font style=COLOR:#464646> </font>the General <font style=COLOR:#282828>Rule</font><font style=COLOR:#464646>s</font><font style=COLOR:#464646> </font>and <font style=COLOR:#282828>Re</font><font style=COLOR:#464646>g</font><font style=COLOR:#282828>ulation</font><font style=COLOR:#464646>s</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>under</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>the</font><font style=COLOR:#282828> </font>Securities Act of <font style=COLOR:#282828>19</font><font style=COLOR:#464646>3</font><font style=COLOR:#282828>3</font><font style=COLOR:#464646>,</font><font style=COLOR:#464646> </font>as <font style=COLOR:#282828>amended</font><font style=COLOR:#464646>,</font><font style=COLOR:#464646> </font>the <font style=COLOR:#282828>und</font><font style=COLOR:#464646>e</font><font style=COLOR:#282828>r</font><font style=COLOR:#464646>s</font><font style=COLOR:#282828>igned</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>her</font><font style=COLOR:#464646>e</font><font style=COLOR:#282828>b</font><font style=COLOR:#464646>y</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>j</font><font style=COLOR:#464646>o</font><font style=COLOR:#282828>in</font><font style=COLOR:#464646>s</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>in</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>the</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>reque</font><font style=COLOR:#464646>s</font><font style=COLOR:#282828>t</font><font style=COLOR:#282828> </font>of Good <font style=COLOR:#282828>Time</font><font style=COLOR:#464646>s</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>Re</font><font style=COLOR:#464646>sta</font><font style=COLOR:#282828>ur</font><font style=COLOR:#464646>a</font><font style=COLOR:#282828>nt</font><font style=COLOR:#464646>s</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>Inc</font><font style=COLOR:#464646>.</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>that</font><font style=COLOR:#282828> </font>the effective <font style=COLOR:#282828>date</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>of</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>the</font><font style=COLOR:#282828> </font><font style=COLOR:#464646>a</font><font style=COLOR:#282828>bo</font><font style=COLOR:#464646>ve</font><font style=COLOR:#131313>-</font>referenced <font style=COLOR:#282828>Re</font><font style=COLOR:#464646>gist</font><font style=COLOR:#282828>ration</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>Statement</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>be</font><font style=COLOR:#282828> </font>accelerated <font style=COLOR:#464646>s</font><font style=COLOR:#282828>o</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>that</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>the</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>Registration</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>Statement</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>may</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>become</font><font style=COLOR:#282828> </font><font style=COLOR:#464646>effect</font><font style=COLOR:#282828>i</font><font style=COLOR:#464646>ve</font><font style=COLOR:#464646> </font>on Thursday<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font>August 15, 20<font style=COLOR:#131313>13</font><font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#464646>at</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>2</font><font style=COLOR:#464646>:0</font><font style=COLOR:#282828>0</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>p.m.</font><font style=COLOR:#282828> </font>(Washington D.C. <font style=COLOR:#282828>time)</font><font style=COLOR:#464646>,</font><font style=COLOR:#464646> </font><font style=COLOR:#282828>or</font><font style=COLOR:#282828> </font>as soon thereafter <font style=COLOR:#464646>as</font><font style=COLOR:#464646> </font>may <font style=COLOR:#282828>be</font><font style=COLOR:#282828> </font>practicable. &nbsp;This letter supersedes and replaces the letter of the same topic filed earlier today by the Company on behalf of the undersigned.</p> <p style=MARGIN:0px align=justify><br></p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#464646; FONT-SIZE:11pt" align=justify>In<font style=COLOR:#282828> </font><font style=COLOR:#282828>&nbsp;</font>acco<font style=COLOR:#282828>rd</font>ance <font style=COLOR:#363636>with</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>R</font>u<font style=COLOR:#131313>l</font>e <font style=COLOR:#282828>461</font><font style=COLOR:#282828> </font>of <font style=COLOR:#363636>the</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Act,</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>we</font><font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font>ac<font style=COLOR:#282828>tin</font>g <font style=COLOR:#363636>as</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>representative</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>und</font>erw<font style=COLOR:#282828>rit</font>ers<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#363636>wish</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>to</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>advise</font><font style=COLOR:#363636> </font>yo<font style=COLOR:#282828>u</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>th</font>at<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#363636>between</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>July</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>26</font><font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#363636>2013</font><font style=COLOR:#363636> </font>and <font style=COLOR:#363636>August </font><font style=COLOR:#282828>1</font>2<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font>2<font style=COLOR:#282828>013</font><font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#363636>we</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>di</font>stributed a <font style=COLOR:#282828>t</font>ota<font style=COLOR:#282828>l</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font>a<font style=COLOR:#282828>ppro</font>x<font style=COLOR:#282828>im</font>ate<font style=COLOR:#282828>l</font>y <font style=COLOR:#282828>1</font><font style=COLOR:#606060>,</font><font style=COLOR:#363636>052</font><font style=COLOR:#363636> </font>copies of <font style=COLOR:#282828>th</font>e <font style=COLOR:#363636>Preliminary</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Prospectuses</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>dat</font>ed <font style=COLOR:#282828>Jul</font>y 26<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font>20 <font style=COLOR:#282828>13</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>and</font><font style=COLOR:#282828> </font>A<font style=COLOR:#282828>u</font>gu<font style=COLOR:#606060>s</font><font style=COLOR:#363636>t</font><font style=COLOR:#363636> </font><font style=COLOR:#131313>1</font>2<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font>2<font style=COLOR:#282828>013</font>, <font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>which</font><font style=COLOR:#363636> </font>a<font style=COLOR:#282828>pproximat</font>e<font style=COLOR:#282828>l</font>y <font style=COLOR:#363636>500</font><font style=COLOR:#363636> </font>c<font style=COLOR:#282828>opi</font>es <font style=COLOR:#363636>were</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>di</font>s<font style=COLOR:#282828>tributed</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>to</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>other</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>underwri</font><font style=COLOR:#282828> </font>ters. <font style=COLOR:#363636>The</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>major</font><font style=COLOR:#131313>ity</font><font style=COLOR:#131313> </font>of <font style=COLOR:#282828>the</font>se <font style=COLOR:#282828>copie</font>s <font style=COLOR:#363636>were</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>di</font>s<font style=COLOR:#282828>tribut</font>e<font style=COLOR:#282828>d</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>to</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>in</font>ves<font style=COLOR:#282828>tor</font>s<font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#282828>includin</font>g <font style=COLOR:#282828>indi</font>v<font style=COLOR:#282828>idual</font>s <font style=COLOR:#363636>and</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>institutions.</font><font style=COLOR:#363636> </font>Copies <font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>th</font>e <font style=COLOR:#282828>Pr</font>e<font style=COLOR:#282828>liminary</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>Pr</font><font style=COLOR:#282828>o</font>s<font style=COLOR:#282828>p</font>ect<font style=COLOR:#282828>u</font>s were ava<font style=COLOR:#282828>ilabl</font>e <font style=COLOR:#282828>t</font>o a<font style=COLOR:#282828>n</font>yo<font style=COLOR:#282828>n</font>e <font style=COLOR:#282828>r</font>e<font style=COLOR:#282828>qu</font>es<font style=COLOR:#282828>tin</font>g <font style=COLOR:#282828>the</font><font style=COLOR:#282828> </font><font style=COLOR:#606060>s</font><font style=COLOR:#363636>ame</font><font style=COLOR:#363636> </font>a<font style=COLOR:#282828>t</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>the</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>offices</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>of</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>th</font>e <font style=COLOR:#363636>underwriters.</font></p> <p style="LINE-HEIGHT:10pt; MARGIN:0px" align=justify><br></p> <p style="TEXT-INDENT:0px; MARGIN:0px; COLOR:#464646; FONT-SIZE:11pt" align=justify>The <font style=COLOR:#363636>under</font><font style=COLOR:#606060>s</font><font style=COLOR:#282828>ign</font>ed co<font style=COLOR:#282828>nfirm</font><font style=COLOR:#606060>s</font><font style=COLOR:#606060> </font><font style=COLOR:#282828>th</font>at <font style=COLOR:#282828>it</font><font style=COLOR:#282828> </font><font style=COLOR:#131313>h</font><font style=COLOR:#363636>as</font><font style=COLOR:#363636> </font>co<font style=COLOR:#282828>mpli</font>ed w<font style=COLOR:#282828>i</font>t<font style=COLOR:#282828>h</font><font style=COLOR:#282828> </font>and w<font style=COLOR:#282828>ill</font><font style=COLOR:#282828> </font>conti<font style=COLOR:#282828>nu</font>e <font style=COLOR:#363636>to</font><font style=COLOR:#363636> </font>com<font style=COLOR:#282828>pl</font>y wi<font style=COLOR:#282828>th</font>, <font style=COLOR:#363636>and</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>it</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>h</font>as <font style=COLOR:#363636>been</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>inform</font>e<font style=COLOR:#282828>d</font><font style=COLOR:#282828> </font>or wi<font style=COLOR:#282828>ll</font><font style=COLOR:#282828> </font><font style=COLOR:#282828>b</font>e <font style=COLOR:#363636>informed</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>b</font>y <font style=COLOR:#282828>participatin</font>g <font style=COLOR:#282828>de</font>alers <font style=COLOR:#282828>th</font>at t<font style=COLOR:#282828>he</font>y <font style=COLOR:#282828>h</font>ave co<font style=COLOR:#282828>m</font>p<font style=COLOR:#282828>lied</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>with</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>or</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>will</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>comply</font><font style=COLOR:#363636> </font>w<font style=COLOR:#282828>ith</font><font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#363636>Rule</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>l</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>5c2-8</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>under</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>the</font><font style=COLOR:#363636> </font><font style=COLOR:#363636>Securities</font><font style=COLOR:#363636> </font>Exc<font style=COLOR:#282828>han</font>ge <font style=COLOR:#363636>Act</font><font style=COLOR:#363636> </font>of <font style=COLOR:#282828>19</font>3<font style=COLOR:#282828>4</font><font style=COLOR:#606060>,</font><font style=COLOR:#606060> </font><font style=COLOR:#363636>as</font><font style=COLOR:#363636> </font>a<font style=COLOR:#282828>m</font>e<font style=COLOR:#282828>nd</font>ed, <font style=COLOR:#282828>in</font><font style=COLOR:#282828> </font>co<font style=COLOR:#282828>nn</font>ect<font style=COLOR:#282828>ion</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>with</font><font style=COLOR:#363636> </font><font style=COLOR:#282828>th</font>e a<font style=COLOR:#282828>b</font>ove<font style=COLOR:#282828>&shy;</font><font style=COLOR:#282828>referenc</font>e<font style=COLOR:#282828>d</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>issue.</font></p> <p style="LINE-HEIGHT:10pt; MARGIN:0px"><br></p> <p style="MARGIN-TOP:8px; TEXT-INDENT:0px; PADDING-LEFT:312px; MARGIN-BOTTOM:8px; COLOR:#363636; FONT-SIZE:11pt">Sincerely,</p> <p style="MARGIN-TOP:4px; TEXT-INDENT:0px; PADDING-LEFT:312px; MARGIN-BOTTOM:0px; COLOR:#363636; FONT-SIZE:11pt">MAXIM GROUP LLC</p> <p style="MARGIN-TOP:4px; TEXT-INDENT:0px; PADDING-LEFT:312px; MARGIN-BOTTOM:0px; COLOR:#363636; FONT-SIZE:11pt">As Representative of Underwriters,</p> <p style="LINE-HEIGHT:10pt; MARGIN:0px"><br></p> <p style="MARGIN-TOP:4px; TEXT-INDENT:0px; PADDING-LEFT:312px; MARGIN-BOTTOM:0px; COLOR:#282828; FONT-SIZE:11pt"><i>/s/<u>Peter Serra</u>_________________</i></p> <p style="MARGIN-TOP:4px; MARGIN-BOTTOM:-1pt; FONT-SIZE:1pt" /> <p style="MARGIN-TOP:0px; TEXT-INDENT:312px; WIDTH:348px; MARGIN-BOTTOM:-2px; FLOAT:left; COLOR:#282828; FONT-SIZE:11pt">B<font style=COLOR:#464646>y:</font></p> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:312px; COLOR:#464646; FONT-SIZE:11pt">Pete<font style=COLOR:#282828>r</font><font style=COLOR:#282828> </font><font style=COLOR:#363636>Serra</font></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:-1pt; FONT-SIZE:1pt" /> <p style="MARGIN-TOP:0px; TEXT-INDENT:312px; WIDTH:348px; MARGIN-BOTTOM:-2px; FLOAT:left; COLOR:#363636; CLEAR:left; FONT-SIZE:11pt">Title:</p> <p style="TEXT-INDENT:-2px; MARGIN:0px; PADDING-LEFT:312px; COLOR:#363636; FONT-SIZE:11pt">Managing <font style=COLOR:#282828>Direct</font><font style=COLOR:#464646>or</font></p> <p style="MARGIN-TOP:0px; MARGIN-BOTTOM:0px; CLEAR:left"><br><br></p> <p style=MARGIN:0px><br></p></div></body>
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