SEC Comment Letter 0000000000-24-002138 to NATHANS FAMOUS, INC. (NATH) (CIK 0000069733) (NATH)
NATHANS FAMOUS, INC. (NATH) (CIK 0000069733)
Date: Feb. 26, 2024 · CIK: 0000069733 · Accession: 0000000000-24-002138
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File numbers found in text: 001-35962
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United States securities and exchange commission logo
February 26, 2024
Robert Steinberg
Vice President - Finance and Chief Financial Officer
Nathan’s Famous, Inc.
One Jericho Plaza
Jericho, NY 11753
Re:Nathan’s Famous, Inc.
Form 10-K for Fiscal Year Ended March 26, 2023
File No. 001-35962
Dear Robert Steinberg:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services