SEC Comment Letter 0000000000-23-006786 to CARROLS RESTAURANT GROUP, INC. (CIK 0000809248)
CARROLS RESTAURANT GROUP, INC. (CIK 0000809248)
Date: June 26, 2023 · CIK: 0000809248 · Accession: 0000000000-23-006786
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File numbers found in text: 333-272841
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United States securities and exchange commission logo
June 26, 2023
Deborah M. Derby
Chief Executive Officer
Carrols Restaurant Group, Inc.
968 James Street
Syracuse, NY 13203
Re:Carrols Restaurant Group, Inc.
Registration Statement on Form S-3
Filed June 22, 2023
File No. 333-272841
Dear Deborah M. Derby:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Palash I. Pandya