FAMOUS DAVE’S OF AMERICA, INC.

12701 Whitewater Drive, Suite 190

Minnetonka, Minnesota 55343

 

February 2, 2018

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

 

Famous Dave’s of America, Inc.

 

 

Registration Statement on Form S-1

 

 

File No. 333-221927

 

Ladies and Gentlemen:

 

The Company hereby withdraws its acceleration request dated January 31, 2018.

 

 

 

Very truly yours,

 

 

 

FAMOUS DAVE’S OF AMERICA, INC.

 

/s/ Jeffery Crivello

 

Jeffery Crivello

 

Chief Executive Officer