<SEC-DOCUMENT>0001477932-19-006207.txt : 20191211
<SEC-HEADER>0001477932-19-006207.hdr.sgml : 20191211
<ACCEPTANCE-DATETIME>20191107162154
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001477932-19-006207
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191107

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BT Brands, Inc.
		CENTRAL INDEX KEY:			0001718224
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				814744185
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		405 MAIN AVENUE WEST
		STREET 2:		SUITE 2D
		CITY:			WEST FARGO
		STATE:			ND
		ZIP:			58078
		BUSINESS PHONE:		701-277-0080

	MAIL ADDRESS:	
		STREET 1:		405 MAIN AVENUE WEST
		STREET 2:		SUITE 2D
		CITY:			WEST FARGO
		STATE:			ND
		ZIP:			58078

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Burger Time, Inc.
		DATE OF NAME CHANGE:	20180815

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Burger Time,Inc.
		DATE OF NAME CHANGE:	20170928
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>bt_corresp.htm</title><!--Document Created by EDGARMaster--></head><BODY spellcheck="true" style="text-align:justify;font:10pt TIMES NEW ROMAN;margin:0px 7%"><p style="MARGIN: 0px">&nbsp;&nbsp;&nbsp;</p><p style="MARGIN: 0px" align="right">November 7, 2019</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">U.S. Securities and Exchange Commission</p><p style="MARGIN: 0px">Division of Corporation Finance</p><p style="MARGIN: 0px">100 F Street, N.E.</p><p style="MARGIN: 0px">Washington, D.C. 20549-7010</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="2" cellpadding="0" width="100%" align="center" border="0"><tr><td width="4%"><p style="MARGIN: 0px">Attn:</p></td><td><p style="MARGIN: 0px">J. Nolan McWilliams, Attorney-Advisor</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Susan Block, Attorney-Advisor</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Lyn Shenk, Accounting Branch Chief </p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">Patrick Kuhn, Staff Accountant</p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;&nbsp;</p><p style="MARGIN: 0px"><table style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cols="3" cellpadding="0" width="100%" align="center" border="0"><tr><td width="4%"><p style="MARGIN: 0px" align="center"><b>Re:</b></p></td><td><p style="MARGIN: 0px"><b>BT Brands, Inc.</b></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><b>Registration Statement on Form S-1</b></p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><b>Filed </b><b>August 13, 2019</b></p></td></tr><tr height="15"><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px"><b>File No. 333-233233</b></p></td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px">Ladies and Gentlemen:</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px; TEXT-INDENT: 45px">On behalf of&nbsp; BT Brands, Inc. (the &#8220;Company&#8221;), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Tuesday, November 12, 2019, or as soon thereafter as is practicable.</p><p style="MARGIN: 0px">&nbsp;</p><p style="MARGIN: 0px"><table style="FONT: 10pt TIMES NEW ROMAN" cellspacing="0" cellpadding="0" width="100%" border="0"><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td colspan="2"><p style="MARGIN: 0px">Very truly yours,</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td colspan="2"><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td></tr><tr><td>&nbsp;</td><td colspan="2"><p style="MARGIN: 0px"><b>BT BRANDS, I</b><b>NC.</b></p></td><td></td></tr><tr><td width="47%">&nbsp;</td><td width="3%">&nbsp;</td><td width="30%">&nbsp;</td><td width="15%">&nbsp;</td></tr><tr><td></td><td>By:</td><td style="BORDER-BOTTOM: black 1px solid"><em>/s/ Kenneth Brimmer</em></td><td></td></tr><tr><td><p style="MARGIN: 0px">&nbsp;</p></td><td><p style="MARGIN: 0px">&nbsp;</p></td><td>Kenneth Brimmer</td><td>&nbsp;</td></tr><tr><td>&nbsp;</td><td>&nbsp;</td><td><p style="MARGIN: 0px">Chief Operating Officer</p></td><td>&nbsp;</td></tr><tr><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td><td>&nbsp;</td></tr></table></p><p style="MARGIN: 0px">&nbsp;</p></BODY><!--Document Created by EDGARMaster--></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
