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SEC Company Response from Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175) (CHEF) — Oct 4, 2019

Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175)
Date: Oct. 4, 2019 · CIK: 0001517175 · Accession: 0000947871-19-000713

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Referenced dates: September 23, 2019

Date
December 28, 2018
Author
/s/ Alexandros Aldous
Form
CORRESP
Company
Chefs' Warehouse, Inc. (CHEF) (CIK 0001517175)

Letter

United States Securities and Exchange Commission Division of Corporation Finance Office of Consumer Products Form 10-K For Fiscal Year Ended December 28, 2018 Filed March 1, 2019 File No. 1-35249 Request for extension to respond to Staff Comment Letter dated September 23, 2019

Dear Ms. Guobadia and Mr. Allegretto:

The Chefs’ Warehouse, Inc. (the “Company”) has received a comment letter dated September 23, 2019 (the “Comment Letter”) from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission concerning the Company’s annual report on Form 10-K for the fiscal year ended December 28, 2018, filed on March 1, 2019 (the “Form 10-K”).

As discussed with the Staff on October 3, 2019, this letter confirms that the Staff has granted the Company’s request for an extension to on or before October 18, 2019, to respond to the Comment Letter relating to the Company’s Form 10-K.

If you have any questions or require additional information with respect to the above, please do not hesitate to contact me at (203) 894-1345 (Ext. 10211) or aaldous@chefswarehouse.com or Richard Alsop at (212) 848-7333 or richard.alsop@shearman.com.

Very truly yours,
/s/ Alexandros Aldous

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CORRESP
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filename1.htm

The Chefs’ Warehouse, Inc.

100 East Ridge Road

Ridgefield, Connecticut 06877

(203) 894-1345

October
4, 2019

BY EDGAR

Ms. Yolanda Guobadia and Mr. Jim Allegretto

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Consumer Products

100 F Street, NE

Washington, D.C. 20549-0405

    RE:
    The Chefs’ Warehouse, Inc.

    Form 10-K For Fiscal Year Ended December 28, 2018

    Filed March 1, 2019

    File No. 1-35249

    Request for extension to respond to Staff Comment
Letter dated September 23, 2019

Dear Ms. Guobadia and Mr. Allegretto:

The Chefs’ Warehouse, Inc. (the “Company”) has
received a comment letter dated September 23, 2019 (the “Comment Letter”) from the staff of the Division of
Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission concerning the Company’s annual
report on Form 10-K for the fiscal year ended December 28, 2018, filed on March 1, 2019 (the “Form 10-K”).

As discussed with the Staff on October 3, 2019, this letter
confirms that the Staff has granted the Company’s request for an extension to on or before October 18, 2019, to respond to
the Comment Letter relating to the Company’s Form 10-K.

If you have any questions or require additional information
with respect to the above, please do not hesitate to contact me at (203) 894-1345 (Ext. 10211) or aaldous@chefswarehouse.com or
Richard Alsop at (212) 848-7333 or richard.alsop@shearman.com.

Very truly yours,

/s/ Alexandros Aldous

General Counsel, Corporate Secretary & Chief Government
Relations Officer

    cc:
    Tim McCauley, Chief Accounting Officer

    Richard B. Alsop, Shearman & Sterling LLP