SEC Comment Letter for Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175) (CHEF) — Jan 28, 2016
Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175)
Date: Jan. 28, 2016 · CIK: 0001517175 · Accession: 0000000000-16-062811
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 January 27, 2016 Christopher Pappas Chief Executive Officer The Chefs’ Warehouse, Inc. 100 East Ridge Road Ridgefield, CT 06877
Re: The Chefs’ Warehouse, Inc. Form 10-K for the Fiscal Year Ended December 26, 2014 Responses dated January 12, 2016 and January 19, 2016 File No. 001 -35249
Dear Mr. Pappas :
We have reviewed your January 12, 2016 and January 19, 2016 response s to our comment letter and have the following comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment , we may have additional comments. Unless we note otherwise, our refere nces to prior comments are to comments in our December 16, 2015 letter .
Form 10 -K for the Fiscal Year Ended December 26, 2014
Item 6. Selected Financial Data, page 31
1. We note your response to comment 1. Your current discussion of key acquisitions within MD&A appears to cover only those acquisitions that were consummated during the most recent three fiscal years discussed therein but not the earliest two of the five fiscal years of information presented within selected financial data. To the exten t you intend to include a cross reference to MD&A in future filings as proposed in your response, please tell us how you will include disclosure of business combinations that materially affected the comparability of information included in selected financi al data for all periods disclosed therein, including the earliest two of the five fiscal years. Refer to Instruction 2 to Item 301 of Regulation S -K.
Christopher Pappas The Chefs’ Warehouse, Inc. January 27, 2016 Page 2
You may contact Jarrett Torno, Staff Accountant , at (202) 551 -3703, or me at (202) 551 - 3737 with any qu estions.
Sincerely,
/s/ Jennifer Thompson
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Mail Stop 3561 January 27, 2016 Christopher Pappas Chief Executive Officer The Chefs’ Warehouse, Inc. 100 East Ridge Road Ridgefield, CT 06877 Re: The Chefs’ Warehouse, Inc. Form 10-K for the Fiscal Year Ended December 26, 2014 Responses dated January 12, 2016 and January 19, 2016 File No. 001 -35249 Dear Mr. Pappas : We have reviewed your January 12, 2016 and January 19, 2016 response s to our comment letter and have the following comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment , we may have additional comments. Unless we note otherwise, our refere nces to prior comments are to comments in our December 16, 2015 letter . Form 10 -K for the Fiscal Year Ended December 26, 2014 Item 6. Selected Financial Data, page 31 1. We note your response to comment 1. Your current discussion of key acquisitions within MD&A appears to cover only those acquisitions that were consummated during the most recent three fiscal years discussed therein but not the earliest two of the five fiscal years of information presented within selected financial data. To the exten t you intend to include a cross reference to MD&A in future filings as proposed in your response, please tell us how you will include disclosure of business combinations that materially affected the comparability of information included in selected financi al data for all periods disclosed therein, including the earliest two of the five fiscal years. Refer to Instruction 2 to Item 301 of Regulation S -K. Christopher Pappas The Chefs’ Warehouse, Inc. January 27, 2016 Page 2 You may contact Jarrett Torno, Staff Accountant , at (202) 551 -3703, or me at (202) 551 - 3737 with any qu estions. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products