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SEC Comment Letter for CHEESECAKE FACTORY INC (CAKE) (CIK 0000887596) (CAKE) — Sep 25, 2025

CHEESECAKE FACTORY INC (CAKE) (CIK 0000887596)
Date: Sept. 25, 2025 · CIK: 0000887596 · Accession: 0000000000-25-010462

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Document Type
Confidence
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Summary

Reasoning

File numbers found in text: 000-20574

Date
September 25, 2025
Author
Finance
Form
UPLOAD
Company
CHEESECAKE FACTORY INC (CAKE) (CIK 0000887596)

Letter

Re: The Cheesecake Factory Incorporated Form 10-K for Fiscal Year Ended December 31, 2024 File No. 000-20574 Dear Matthew Clark:

September 25, 2025

Matthew Clark Chief Financial Officer The Cheesecake Factory Incorporated 26901 Malibu Hills Road Calabasas Hills, CA 91301

We have completed our review of your filing. 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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 25, 2025

Matthew Clark
Chief Financial Officer
The Cheesecake Factory Incorporated
26901 Malibu Hills Road
Calabasas Hills, CA 91301

 Re: The Cheesecake Factory Incorporated
 Form 10-K for Fiscal Year Ended December 31, 2024
 File No. 000-20574
Dear Matthew Clark:

 We have completed our review of your filing. 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
</TEXT>
</DOCUMENT>