<SEC-DOCUMENT>0001214659-21-002314.txt : 20210224
<SEC-HEADER>0001214659-21-002314.hdr.sgml : 20210224
<ACCEPTANCE-DATETIME>20210224164627
ACCESSION NUMBER:		0001214659-21-002314
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20210224
DATE AS OF CHANGE:		20210224
EFFECTIVENESS DATE:		20210224

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:			0928

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-253457
		FILM NUMBER:		21674123

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>m224212s8.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>As filed with the Securities
and Exchange Commission on February 24, 2021</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 33.55pt 0pt 0; text-align: right; color: #231F20"><B>Registration
Statement No. 333-</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 33.55pt 0pt 0; text-align: left; color: #231F20"><B></B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 33.55pt 0pt 0; text-align: left; color: #231F20"><B>&nbsp;</B></P>

<P STYLE="font: bold 14pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: center; color: #231F20"><B>UNITED STATES</B></P>

<P STYLE="font: bold 14pt Times New Roman, Times, Serif; margin: 0pt 66.7pt 0pt 66.65pt; text-align: center; color: #231F20"><B>SECURITIES
AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: center; color: rgb(35,31,32)"><B>WASHINGTON, D.C.
20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: center; color: #231F20"><B>&nbsp;</B></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: center; color: #231F20"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: left; color: #231F20; text-indent: 2.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left; color: #231F20"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>REGISTRATION STATEMENT</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B><I>UNDER</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 66.7pt 0pt 66.65pt; text-align: center; color: #231F20"><B><I>THE
SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="gtimlogo_lrg.jpg" ALT="">&nbsp;</P>

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

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: center; color: #231F20"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 66.7pt; text-align: center; color: #231F20"><B>(Exact name of registrant
as specified in its charter)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Nevada</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>(State or other jurisdiction
        of incorporation or organization)</B></P></TD>
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>84-1133368</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>(I.R.S. Employer Identification
        Number)</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="text-align: center; font-size: 10pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20"><B>141 Union Boulevard, Suite 400, Lakewood, CO 80228 (Address of principal executive offices, including zip code)</B></FONT></P>
                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; color: #231F20"><B>&nbsp;</B></FONT></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>2018 Omnibus Equity Incentive
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>&nbsp;(Full title of
the plan)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Ryan M. Zink</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Chief Executive Officer,
Chief Financial Officer and Treasurer</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>141 Union Boulevard,
Suite 400, Lakewood, CO 80228</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>(303) 384-1400</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>(Name, address and telephone
number, including area code, of agent for service)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B><I>With copies to</I>:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Brian A. Teras, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Arnall Golden Gregory
LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>171 17<SUP>th</SUP> Street
NW, Suite 2100</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Atlanta, Georgia 30363</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #231F20"><B>Telephone: (404) 873-8622</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6pt; text-indent: 17pt; color: #231F20">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6pt; text-indent: 17pt; color: #231F20">Indicate by check
mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,
or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller
reporting company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6pt; text-indent: 17pt">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 72%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">Large accelerated filer &#9744;</FONT></TD>
    <TD STYLE="width: 28%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">Accelerated filer &#9744;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">Non-accelerated filer &#9746;</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">Smaller reporting company &#9746;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #231F20">Emerging growth company &#9744;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 12pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 8pt; margin-bottom: 6pt; border-bottom: Black 2px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%; text-align: left">&nbsp;</TD><TD STYLE="width: 34%; text-align: center">&nbsp;</TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 8pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: left">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6pt; text-indent: 17pt; color: #231F20">If an emerging growth
company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 20%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><U></U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 29%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title of securities to be registered</B></FONT></TD>
    <TD STYLE="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount to be registered</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed maximum <BR>
offering price per share</B></FONT></TD>
    <TD STYLE="width: 20%; border-bottom: black 1.5pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed maximum<BR>
        aggregate</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>offering price</B></P></TD>
    <TD STYLE="width: 13%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount of <BR>
registration fee</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: #CCEEFF">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, $0.001 par value per share</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">150,000 shares(1)(2)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$3.64(3)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$546,000</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$59.57</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP></FONT></TD>
    <TD STYLE="width: 93%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Rule&nbsp;416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration statement shall also cover any additional shares of common stock that may become issuable under the Good Times Restaurants Inc. 2018 Omnibus Equity Incentive Plan (the &ldquo;Plan&rdquo;) by reason of any stock dividend, stock split, recapitalization or similar adjustments.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP></FONT></TD>
    <TD STYLE="width: 93%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents an additional 150,000 shares of common stock of the registrant issuable under the Plan. The registrant previously filed a Registration Statement on Form S-8 (No. 333-225383) with respect to shares issuable under the Plan.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
    <TD STYLE="width: 93%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act based upon the average of the high and low prices of the registrant&rsquo;s common stock, as reported on The NASDAQ Capital Market on February 19, 2021.</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 8pt; margin-bottom: 6pt; border-bottom: Black 2px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%; text-align: left">&nbsp;</TD><TD STYLE="width: 34%; text-align: center">&nbsp;</TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 8pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: left">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This registration statement is being filed
solely for the registration of 150,000 additional shares of common stock, $0.001 par value per share, of Good Times Restaurants
Inc., a Nevada corporation (the &ldquo;Registrant&rdquo;), for issuance pursuant to the Good Times Restaurants Inc. 2018 Omnibus
Equity Incentive Plan (as amended, the &ldquo;Plan&rdquo;).&nbsp; Accordingly, pursuant to General Instruction E to Form S-8, the
contents of the Registrant&rsquo;s prior registration statement relating to the Plan (No. 333-225383) are hereby incorporated by
reference in this registration statement, except as revised in Part II of this registration statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 3.&nbsp; Incorporation of Documents
by Reference</B>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents have been filed
by the Registrant with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) and are hereby incorporated by reference
in this registration statement:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">1.</TD><TD>The Registrant&rsquo;s Annual Report on Form 10-K for the year ended September 29, 2020, filed with the Commission on December
18, 2020, including the material incorporated by reference to the proxy statement contained in the Registrant&rsquo;s Schedule
14A, filed with the Commission on December 18, 2020.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">2.</TD><TD>The Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarterly period ended December 29, 2020, filed with the Commission
on February 5, 2021.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">3.</TD><TD>The Registrant&rsquo;s Current Reports on Form 8-K, filed with the Commission on December 28, 2020, January 14, 2021 and February
16, 2021.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">4.</TD><TD>A description of the Registrant&rsquo;s common stock contained in Exhibit 4.3 to its Annual Report on Form 10-K, filed with
the Commission on December 18, 2020, including any amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All documents filed by the Registrant pursuant
to Section&nbsp;13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) (other
than Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K, including any exhibits included with
such information that are related to such items), subsequent to the filing of this registration statement and prior to the filing
of a post-effective amendment, which indicates that all securities offered hereby have been sold or which deregisters all securities
then remaining unsold, shall be deemed to be incorporated by reference into this registration statement and to be a part hereof
from the date of filing such documents, except as to specific sections of such documents as set forth therein.&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any statement contained in a document incorporated
or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this registration
statement to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by
reference herein modifies or supersedes such statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8.&nbsp; Exhibits</B>.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 4%">&nbsp;</TD>
    <TD STYLE="width: 87%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Exhibit<BR>
        Number</B></P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Description</B></P></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;5.1*</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex5_1.htm">Opinion of Arnall Golden Gregory LLP</A></FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex23_1.htm">Consent of Independent Registered Public Accounting Firm</A></FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex5_1.htm">Consent of Arnall Golden Gregory LLP (included in Exhibit 5.1)</A></FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#Signatures">Power of Attorney (included on signature page)</A></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">*Filed herewith.</P>

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

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

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 8pt; margin-bottom: 6pt; border-bottom: Black 2px solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%; text-align: left">&nbsp;</TD><TD STYLE="width: 34%; text-align: center">&nbsp;</TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 8pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: left">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="Signatures"></A>SIGNATURES</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Lakewood, State of Colorado, on February 24, 2021.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Good Times Restaurants Inc.</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 47%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 5%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 39%; border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ryan M. Zink</FONT></TD>
    <TD STYLE="width: 9%; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ryan M. Zink</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">Chief Executive Officer, Chief Financial Officer
        and Treasurer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #231F20">&nbsp;</P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt; text-align: center"><B>POWER OF ATTORNEY</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Each person whose signature appears below
hereby constitutes and appoints Ryan M. Zink, and each of them singly, his or her true and lawful attorney-in-fact and agent, with
full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities,
to sign any and all amendments (including post-effective amendments) to this registration statement, and to file the same, with
any and all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and hereby
grants to such attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and
necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby
ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to
be done by virtue hereof.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Signature</U></B></FONT></TD>
    <TD STYLE="width: 44%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Title</U></B></FONT></TD>
    <TD STYLE="width: 23%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Date</U></B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ryan M. Zink</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Chief Executive Officer, Chief Financial Officer and Treasurer</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 24, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ryan M. Zink</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Geoffrey R. Bailey</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 24, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Geoffrey R. Bailey</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Charles E. Jobson</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 24, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charles E. Jobson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jason S. Maceda</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 24, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jason S. Maceda</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robert J. Stetson</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 24, 2021</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert J. Stetson</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2px solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5_1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: right"><B>EXHIBIT 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center">Arnall Golden Gregory, LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center">171 17<SUP>th</SUP> Street, NW,
Suite 2100</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center">Atlanta, Georgia 30363</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: right">Telephone: (404) 873-8500</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: right">Facsimile: (404) 873-8501</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0; text-align: center">February 24, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0">Good Times Restaurants Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0">141 Union Boulevard, Suite 400</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0">Lakewood, Colorado 80228</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.25in 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 6%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Re: </FONT></TD>
    <TD STYLE="width: 87%; padding-left: 66.6pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Registration Statement on Form S-8</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies/Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This opinion is rendered
in connection with the proposed issue and sale by Good Times Restaurants Inc., a Nevada corporation (&ldquo;Good Times&rdquo;),
of up to 150,000 shares of Good Times common stock (the &ldquo;Shares&rdquo;), pursuant to Good Times&rsquo; 2018 Omnibus Equity
Incentive Plan (the &ldquo;Plan&rdquo;) upon the terms and conditions set forth in the Registration Statement on Form S-8 (the
&ldquo;Registration Statement&rdquo;) filed by Good Times with the Securities and Exchange Commission under the Securities Act
of 1933, as amended (the &ldquo;Act&rdquo;). We have acted as counsel for Good Times in connection with the issuance and sale of
the Shares by Good Times.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In rendering the opinion
contained herein, we have relied in part upon examination of Good Times&rsquo; corporate records, documents, certificates and other
instruments and the examination of such questions of law as we have considered necessary or appropriate for the purpose of this
opinion. Based upon the foregoing, we are of the opinion that the Shares have been duly and validly authorized and the Shares will
be legally issued, fully paid and non-assessable (a) when issued in the manner contemplated by the terms of the Plan and pursuant
to a current prospectus in conformity with the Act, and (b) upon receipt by Good Times of payment therefor (assuming that such
payment at all times exceeds the par value thereof).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We consent to the filing
of this opinion as an exhibit to the Registration Statement. This consent is not to be construed as an admission that we are a
party whose consent is required to be filed with the Registration Statement under the provisions of the Act.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 45%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 55%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Sincerely,</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ ARNALL GOLDEN GREGORY LLP</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">ARNALL GOLDEN GREGORY LLP</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2px solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23_1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>EXHIBIT 23.1</B></P>
<P STYLE="margin: 0; text-align: right"><B></B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Consent of Independent Registered Public Accounting Firm</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the incorporation by reference in this Registration
Statement (Form S-8) of Good Times Restaurants Inc. of our report dated December 18, 2020, relating to the consolidated financial
statements of Good Times Restaurants Inc., which report appears in the Form 10-K of Good Times Restaurants Inc. for the fiscal
year ended September 29, 2020 (and expresses an unqualified opinion and includes an explanatory paragraph relating to the adoption
of accounting standards).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Our report with respect to the consolidated financial statements
refers to Good Times Restaurants Inc.&rsquo;s adoption of the Financial Accounting Standards Board Accounting Standards Update
2016-02, <I>Leases</I>.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/MossAdams LLP</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Denver, Colorado</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">February 24, 2021</P>

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

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

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2px solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>gtimlogo_lrg.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 gtimlogo_lrg.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_X0!F17AI9@  34T *@    @ ! $:  4
M   !    /@$;  4    !    1@$H  ,    !  (   $Q  (    0    3@
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MN;K"P\3%QL?(R<K2T]35UM?8V=KBX^3EYN?HZ>KR\_3U]O?X^?K_V@ , P$
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ME.,K+S1]R'I7PY_P6K^/GP]T[X&R?LZW=Y>#Q/J%UIVK6L"Z?(T)M5N&!)E
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M3A<2-]T$XP6P.>HKZ3:>&.,RR2JJJN69FP /7/I4R@X[A&:EL?-WCW_@J_\
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M?AU^S7;>%_B/\/S>2SZ'I?B74#9WVDK(Q8Q!\A67))ZD$DG"Y(KTC]GW0O\
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M8]37OW[>_P"RGJ'[6OP5C\(^%O$2Z3XCT758M5\-ZA+GRTNHP0%<CD*P8_,
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J226))))))K:V-Z4[@&QO2C8WI2 -C>E&QO2@ V$]J-C>E "QH4HH __9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
