-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VQ/VLa4VXuNouYHzA1GSYCWgxtgM6N6GF8UfYb9kTHU9iKRV5FF7vit03t3/90Ru
 IAIwt+JJI7jBbgOqyoi/Qg==

<SEC-DOCUMENT>0000914121-08-000324.txt : 20080410
<SEC-HEADER>0000914121-08-000324.hdr.sgml : 20080410
<ACCEPTANCE-DATETIME>20080410182258
ACCESSION NUMBER:		0000914121-08-000324
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080407
FILED AS OF DATE:		20080410
DATE AS OF CHANGE:		20080410

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COSI INC
		CENTRAL INDEX KEY:			0001171014
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				061393745
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0101

	BUSINESS ADDRESS:	
		STREET 1:		COSI INC
		STREET 2:		1751 LAKE COOK ROAD SUITE 650
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015
		BUSINESS PHONE:		847-597-3200

	MAIL ADDRESS:	
		STREET 1:		1751 LAKE COOK ROAD
		STREET 2:		SUITE 650
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Bower Paul C
		CENTRAL INDEX KEY:			0001432125

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-50052
		FILM NUMBER:		08750953

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		847-587-8840

	MAIL ADDRESS:	
		STREET 1:		COSI, INC.
		STREET 2:		1751 LAKE COOK ROAD, 6TH FLOOR
		CITY:			DEERFIELD
		STATE:			IL
		ZIP:			60015
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>p12523174-3bower_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2008-04-07</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001171014</issuerCik>
        <issuerName>COSI INC</issuerName>
        <issuerTradingSymbol>COSI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001432125</rptOwnerCik>
            <rptOwnerName>Bower Paul C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>COSI, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>1751 LAKE COOK ROAD, 6TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>DEERFIELD</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60015</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>SVP &amp; CDO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>/s/ PAUL BOWER</signatureName>
        <signatureDate>2008-04-08</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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