<SEC-DOCUMENT>0001214659-19-004876.txt : 20190828
<SEC-HEADER>0001214659-19-004876.hdr.sgml : 20190828
<ACCEPTANCE-DATETIME>20190731080016
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ACCESSION NUMBER:		0001214659-19-004876
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190731

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:			0924

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		141 UNION BOULEVARD
		STREET 2:		400
		CITY:			LAKEWOOD
		STATE:			CO
		ZIP:			80228
		BUSINESS PHONE:		303-384-1440

	MAIL ADDRESS:	
		STREET 1:		141 UNION BOULEVARD
		STREET 2:		400
		CITY:			LAKEWOOD
		STATE:			CO
		ZIP:			80228

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GOOD TIMES RESTAURANTS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PARAMOUNT VENTURES INC
		DATE OF NAME CHANGE:	19900205
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<SEQUENCE>1
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<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: center">Good Times Restaurants Inc.</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: center">141 Union Blvd., Ste 400</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: center">Lakewood, CO 80228</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">July 31, 2019</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Good Times Restaurants, Inc.<BR>
Form 10-K for the Fiscal Year Ended September 25, 2018<BR>
File No. 000-18590</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">Dear Sir or Madam:</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">Good Times Restaurants, Inc. (the &ldquo;Company&rdquo;,
&ldquo;we&rdquo;, &ldquo;our&rdquo; or &ldquo;us&rdquo;) has received your letter dated July 26, 2019 containing a comment on the
above referenced.</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">For convenience of reference, we have set forth the Commission&rsquo;s
comment in bold below, with the Company&rsquo;s response following.</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0 0pt 22.5pt; text-align: justify"><B><U>Form 10-K for the Fiscal Year Ended
September 25, 2018</U></B></P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0 0pt 22.5pt; text-align: justify"><B><U>Exhibit 32.1</U></B></P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your certification refers to the annual report for the fiscal year ended September 26,
2017 in paragraph one. Please amend to include Section 906 certifications that refer to the current annual report on Form 10-K
of the company for the year ended September 25, 2018. Please note that a full amendment is required in addition to the corrected
certifications. You may refer to the Staff&rsquo;s Compliance and Disclosure Interpretations No. 246.14 of Regulation S-K for further
guidance.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">We will file an Amendment No.1 to the 10-K to <FONT STYLE="background-color: white">correct
Exhibit 32.1, which in the Original Form 10-K contained an inadvertent typographical error in the date in paragraph 1. Pursuant
to Staff&rsquo;s Compliance and Disclosure Interpretations No. 246.14 of Regulation S-K we will file the periodic report in its
entirety. No other items of the Original Form 10-K are being amended and this Amendment will not reflect any events occurring after
the filing of the Original Form 10-K.</FONT></P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">If you have any additional questions or comments, please
feel free to contact me directly at 303-384-1432.</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify"><I>/s/ Ryan M. Zink</I></P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">Ryan M. Zink</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">Chief Financial Officer</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman; margin: 0pt 0; text-align: justify">&nbsp;</P>

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