SEC Comment Letter 0000000000-24-001513 to NOBLE ROMANS INC (NROM) (CIK 0000709005) (NROM)
NOBLE ROMANS INC (NROM) (CIK 0000709005)
Date: Feb. 8, 2024 · CIK: 0000709005 · Accession: 0000000000-24-001513
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File numbers found in text: 000-11104
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United States securities and exchange commission logo
February 8, 2024
Paul Mobley
Chief Financial Officer
Noble Roman's Inc.
6612 E. 75th Street
Suite 450
Indianapolis, IN 46250
Re:Noble Roman's Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 000-11104
Dear Paul Mobley:
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