SEC Comment Letter for Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175) (CHEF) — May 22, 2013
Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175)
Date: May 22, 2013 · CIK: 0001517175 · Accession: 0000000000-13-028265
AI Filing Summary & Sentiment
Reasoning
Letter
May 2 2, 2013 Via E-mail Christopher Pappas Chairman, President and Chief Executive Officer 100 East Ridge Road Ridgefield, Connecticut 06877
Re: The Chefs’ Warehouse, Inc. Form 10-K for the Fiscal Year Ended December 28, 2012 Filed March 13, 2013 File No. 1 -35249
Dear Mr. Pappas :
We have completed our review o f your filing . 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 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 disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Andrew D. Mew
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May 2 2, 2013 Via E-mail Christopher Pappas Chairman, President and Chief Executive Officer 100 East Ridge Road Ridgefield, Connecticut 06877 Re: The Chefs’ Warehouse, Inc. Form 10-K for the Fiscal Year Ended December 28, 2012 Filed March 13, 2013 File No. 1 -35249 Dear Mr. Pappas : We have completed our review o f your filing . 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 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 disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Andrew D. Mew Andrew D. M ew Accounting Branch Chief