SEC Comment Letter for CHEESECAKE FACTORY INC (CAKE) (CIK 0000887596) (CAKE) — Dec 5, 2013
CHEESECAKE FACTORY INC (CAKE) (CIK 0000887596)
Date: Dec. 5, 2013 · CIK: 0000887596 · Accession: 0000000000-13-066305
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-20574
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Dece mber 5, 2013 Via E-mail W. Douglas Benn Chief Financial Officer The Cheesecake Factory Incorporated 26901 Malibu Hills Road Calabasas Hills, California 91301
Re: The Cheesecake Factory Incorporated Form 10-K for the fiscal year ended January 1, 2013 Filed February 28, 2013 Form 10 -Q for the fiscal quarter ended July 2, 2013 Filed August 9, 2013 File No. 000-20574
Dear Mr. Benn :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Dece mber 5, 2013
Via E-mail
W. Douglas Benn
Chief Financial Officer
The Cheesecake Factory Incorporated
26901 Malibu Hills Road
Calabasas Hills, California 91301
Re: The Cheesecake Factory Incorporated
Form 10-K for the fiscal year ended January 1, 2013
Filed February 28, 2013
Form 10 -Q for the fiscal quarter ended July 2, 2013
Filed August 9, 2013
File No. 000-20574
Dear Mr. Benn :
We have completed our review of your filings. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel
Branch Chief