Correspondence 0001058090-24-000042 from CHIPOTLE MEXICAN GRILL INC (CMG) (CIK 0001058090) (CMG)
CHIPOTLE MEXICAN GRILL INC (CMG) (CIK 0001058090)
Date: Oct. 3, 2024 · CIK: 0001058090 · Accession: 0001058090-24-000042
AI Filing Summary & Sentiment
File numbers found in text: 001-32731
Referenced dates: October 1, 2024
Letter
Division of Corporate Finance Office of Trade & Services Securities and Exchange Commission Re: Chipotle Mexican Grill, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 Item 2.02 Form 8-k Filed February 6, 2024 File No. 001-32731
Dear Ms. Nakada and Mr. Decker:
This letter is in response to your letter dated October 1, 2024, providing a comment on Chipotle Mexican Grill, Inc.’s (“Chipotle”) Form 8-K filed on February 6, 2024. For your convenience, your comment has been reproduced in its entirety below, followed by Chipotle’s response.
Item 2.02 Form 8-K Filed February 6, 2024
Exhibit 99.1, page 2
1.Please discuss the business reasons for changes in operating margin when changes in restaurant level operating margin are discussed in the results sections for the three months and full year ended December 31, 2023. Refer to Item 10(e) of Regulation S-K.
Chipotle’s Response:
We acknowledge the Staff’s comment and we commit to include in future SEC filings a discussion of the business reasons for changes in operating margin to the extent we include in the filing a discussion of changes in restaurant level operating margin.
If you have any questions or additional comments with respect to this response, please contact the undersigned by phone at (949) 292-1813 or by email at jmcconnell@chipotle.com.
Very truly yours,
Jamie McConnell
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CORRESP 1 filename1.htm Document CORRESP CHIPOTLE MEXICAN GRILL, INC. 610 Newport Center Drive Newport Beach, CA 92660 October 3, 2024 Keira Nakada Rufus Decker Division of Corporate Finance Office of Trade & Services Securities and Exchange Commission Washington, D.C. 20549 Re: Chipotle Mexican Grill, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 Item 2.02 Form 8-k Filed February 6, 2024 File No. 001-32731 Dear Ms. Nakada and Mr. Decker: This letter is in response to your letter dated October 1, 2024, providing a comment on Chipotle Mexican Grill, Inc.’s (“Chipotle”) Form 8-K filed on February 6, 2024. For your convenience, your comment has been reproduced in its entirety below, followed by Chipotle’s response. Item 2.02 Form 8-K Filed February 6, 2024 Exhibit 99.1, page 2 1.Please discuss the business reasons for changes in operating margin when changes in restaurant level operating margin are discussed in the results sections for the three months and full year ended December 31, 2023. Refer to Item 10(e) of Regulation S-K. Chipotle’s Response: We acknowledge the Staff’s comment and we commit to include in future SEC filings a discussion of the business reasons for changes in operating margin to the extent we include in the filing a discussion of changes in restaurant level operating margin. If you have any questions or additional comments with respect to this response, please contact the undersigned by phone at (949) 292-1813 or by email at jmcconnell@chipotle.com. Very truly yours, Jamie McConnell Chief Accounting and Administrative Officer