SEC Comment Letter for Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175) (CHEF) — Feb 3, 2016
Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175)
Date: Feb. 3, 2016 · CIK: 0001517175 · Accession: 0000000000-16-063675
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Mail Stop 3561 February 3, 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 Filed March 11, 2015 File No. 001 -35249 Dear Mr. Pappas : We have completed our review of 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief Office of Consumer Products