SEC Comment Letter for O CHARLEYS INC (CIK 0000864233) — Sep 7, 2005

O CHARLEYS INC (CIK 0000864233)
Date: Sept. 7, 2005 · CIK: 0000864233 · Accession: 0000000000-05-046110

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AI Filing Summary & Sentiment

File numbers found in text: 000-18629

Date

September 8, 2005

Author

Michael Fay

Form

UPLOAD

Company

O CHARLEYS INC (CIK 0000864233)

Letter

September 8, 2005 Via Fax & U.S. Mail Mr. Gregory L. Burns Chief Executive Officer and Chairman of the Board O`Charley`s Inc. 3038 Sidco Drive Nashville, TN 37204

Re: O`Charley`s Inc. Form 10-K for the year ended December 26, 2004 File No. 000-18629 Filed March 28, 2005

Dear Mr. Burns:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Fay
Branch Chief Accountant

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 3561

								September 8, 2005

Via Fax & U.S. Mail

Mr. Gregory L. Burns
Chief Executive Officer and Chairman of the Board
O`Charley`s Inc.
3038 Sidco Drive
Nashville, TN 37204

      Re:	O`Charley`s Inc.
      Form 10-K for the year ended December 26, 2004
      File No. 000-18629
		Filed March 28, 2005

Dear Mr. Burns:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Michael Fay
								Branch Chief Accountant

cc:	Lawrence E. Hyatt, CFO
	(615) 784-7778

</TEXT>
</DOCUMENT>

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