SEC Comment Letter 0000000000-24-014067 to BT Brands, Inc. (BTBD, BTBDW) (CIK 0001718224) (BTBD)
BT Brands, Inc. (BTBD, BTBDW) (CIK 0001718224)
Date: Dec. 19, 2024 · CIK: 0001718224 · Accession: 0000000000-24-014067
AI Filing Summary & Sentiment
File numbers found in text: 333-283830
Letter
December 19, 2024 Kenneth Brimmer Chief Financial Officer BT Brands, Inc. 405 Main Avenue West, Suite 2D West Fargo, ND 58078 Re:BT Brands, Inc. Registration Statement on Form S-3 Filed on December 16, 2024 File No. 333-283830 Dear Kenneth Brimmer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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December 19, 2024
Kenneth Brimmer
Chief Financial Officer
BT Brands, Inc.
405 Main Avenue West, Suite 2D
West Fargo, ND 58078
Re:BT Brands, Inc.
Registration Statement on Form S-3
Filed on December 16, 2024
File No. 333-283830
Dear Kenneth Brimmer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services