SEC Comment Letter for WINMARK CORP (WINA) (CIK 0000908315) (WINA) — Jun 23, 2005

WINMARK CORP (WINA) (CIK 0000908315)
Date: June 23, 2005 · CIK: 0000908315 · Accession: 0000000000-05-032006

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AI Filing Summary & Sentiment

Date

June 23, 2005

Author

Mike Moran

Form

UPLOAD

Company

WINMARK CORP (WINA) (CIK 0000908315)

Letter

Mail Stop 3651 June 23, 2005 Mr. Brett D. Heffes Chief Financial Officer and Treasurer Winmark Corporation 4200 Dahlberg Drive, Suite 100 Minneapolis, MN 55422

Re: Winmark Corporation Form 10-K for the Fiscal Year Ended December 25, 2004 Filed March 16, 2005 File No. 0-22012

Dear Mr. Heffes:

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

Sincerely,
Mike Moran
Accounting Branch Chief

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

Mail Stop 3651

      June 23, 2005

Mr. Brett D. Heffes
Chief Financial Officer and Treasurer
Winmark Corporation
4200 Dahlberg Drive, Suite 100
Minneapolis, MN 55422

	Re:	Winmark Corporation
      Form 10-K for the Fiscal Year Ended December 25, 2004
      Filed March 16, 2005
      File No. 0-22012

Dear Mr. Heffes:

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

								Sincerely,

      Mike Moran
								Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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