<SEC-DOCUMENT>0000825324-14-000025.txt : 20140902
<SEC-HEADER>0000825324-14-000025.hdr.sgml : 20140901
<ACCEPTANCE-DATETIME>20140902150103
ACCESSION NUMBER:		0000825324-14-000025
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140902
DATE AS OF CHANGE:		20140902

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:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-197205
		FILM NUMBER:		141077404

	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>RW
<SEQUENCE>1
<FILENAME>goodtimessecwithdrawalofs3le.htm
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<DIV style="width:624px"><P style="margin:0px" align=right><BR></P>
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<P style="margin:0px; font-size:12pt" align=center>Good Times Restaurants, Inc.</P>
<P style="margin:0px; font-size:12pt" align=center>601 Corporate Circle</P>
<P style="margin:0px; font-size:12pt" align=center>Golden, CO 80401</P>
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<P style="margin:0px; font-size:12pt">September 2, 2014</P>
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<P style="margin:0px; font-size:12pt"><B><I>Via EDGAR</I></B></P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt">Division of Corporation Finance</P>
<P style="margin:0px; font-size:12pt">Securities and Exchange Commission</P>
<P style="margin:0px; font-size:12pt">100 F Street, N.E.</P>
<P style="margin:0px; font-size:12pt">Mail Stop 4561</P>
<P style="margin:0px; font-size:12pt">Washington D.C. 20549 </P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:12pt; float:left">Re:</P>
<P style="margin:0px; text-indent:-2px; font-size:12pt">Good Times Restaurants Inc.</P>
<P style="margin:0px; text-indent:48px; font-size:12pt; clear:left">File #333-197205</P>
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<P style="margin:0px; font-size:12pt">To Whom It May Concern: </P>
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<P style="margin:0px; font-size:12pt" align=justify>Good Times Restaurants Inc., a Nevada corporation (the &#147;Company&#148;), hereby requests that its Registration Statement on Form S-3 (File No. 333-197205), originally filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on July 2, 2014 (the &#147;Registration Statement&#148;), together with all exhibits thereto, be withdrawn, with such withdrawal to be effective as of the date hereof pursuant to Rule 477 under the Securities Act of 1933, as amended (the &#147;Act&#148;).</P>
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<P style="margin:0px; font-size:12pt" align=justify>The Company is requesting withdrawal of the Registration Statement because the Company is not currently eligible to use a Form S-3. No securities were sold under the Registration Statement. &nbsp;The Company also acknowledges that no refund will be made for fees paid to the Commission in connection with filing of the Registration Statement. &nbsp;However, the Company requests, in accordance with Rule 457(p) under the Act that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company&#146;s account to be offset against the filing fee for any future registration statement or registration statements.</P>
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<P style="margin:0px; font-size:12pt" align=justify>Should the Staff have any questions or comments after reviewing this letter, please do not hesitate to contact me at 303-384-1411 (email: bhoback@gtrestaurants.com), or our outside counsel, Joshua Schneiderman of Snell &amp; Wilmer L.L.P. at 213-929-2545 (email: jschneiderman@swlaw.com) with any questions, or if you wish to discuss the above request.</P>
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<P style="margin:0px; font-size:12pt">Securities and Exchange Commission</P>
<P style="margin:0px; font-size:12pt">September 2, 2014</P>
<P style="margin:0px; font-size:12pt">Page 2</P>
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<P style="margin:0px; font-size:12pt">On behalf of the Company and our legal counsel, please accept our thanks for your assistance and cooperation throughout the Company&#146;s registration process.</P>
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<P style="margin:0px; font-size:12pt">Very truly yours,</P>
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<P style="margin:0px; font-size:12pt"><U>/s/ Boyd Hoback</U></P>
<P style="margin:0px; font-size:12pt">Boyd Hoback</P>
<P style="margin:0px; font-size:12pt">President and Chief Executive Officer</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-size:12pt; float:left">cc:</P>
<P style="margin:0px; text-indent:-2px; font-size:12pt">Roger Cohen, Snell &amp; Wilmer L.L.P.</P>
<P style="margin:0px; text-indent:48px; font-size:12pt; clear:left">Joshua Schneiderman, Snell &amp; Wilmer L.L.P.</P>
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