Correspondence 0001477932-24-008234 from BT Brands, Inc. (BTBD, BTBDW) (CIK 0001718224) (BTBD)
BT Brands, Inc. (BTBD, BTBDW) (CIK 0001718224)
Date: Dec. 20, 2024 · CIK: 0001718224 · Accession: 0001477932-24-008234
AI Filing Summary & Sentiment
File numbers found in text: 333-283830
Letter
Re: BT Brands, Inc.
btbd_corresp.htm
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3720
Attention: Scott Andereggs
Registration Statement on Form S-3
Filed December 16, 2024
File No. 333-283830
Acceleration Request
Requested Date: December 20, 2024
Requested Time: 4:00 p.m., Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mesa Air Group, Inc. hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 to 4:00 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable.
Please confirm once the Registration Statement on Form S-3 has been declared effective by calling William Ruffa of Ruffa & Ruffa, P.C. at (646) 831-0320. Please also contact him should you have any questions.
Very truly yours,
BT Brands, Inc.
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CORRESP 1 filename1.htm btbd_corresp.htm U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-3720 Attention: Scott Andereggs Re: BT Brands, Inc. Registration Statement on Form S-3 Filed December 16, 2024 File No. 333-283830 Acceleration Request Requested Date: December 20, 2024 Requested Time: 4:00 p.m., Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Mesa Air Group, Inc. hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-3 to 4:00 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable. Please confirm once the Registration Statement on Form S-3 has been declared effective by calling William Ruffa of Ruffa & Ruffa, P.C. at (646) 831-0320. Please also contact him should you have any questions. Very truly yours, BT Brands, Inc. /s/ Kenneth Brimmer Kenneth Brimmer Chief Financial Officer cc: William Ruffa, Esq. Ruffa & Ruffa., P.C.