0001437749-18-012783.txt : 20180802 0001437749-18-012783.hdr.sgml : 20180802 20180702153537 ACCESSION NUMBER: 0001437749-18-012783 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Diversified Restaurant Holdings, Inc. CENTRAL INDEX KEY: 0001394156 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 030606420 STATE OF INCORPORATION: NV FISCAL YEAR END: 1225 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 27680 FRANKLIN ROAD CITY: SOUTHFIELD STATE: MI ZIP: 48034 BUSINESS PHONE: (833) 374-7282 MAIL ADDRESS: STREET 1: 27680 FRANKLIN ROAD CITY: SOUTHFIELD STATE: MI ZIP: 48034 FORMER COMPANY: FORMER CONFORMED NAME: Diversified Restaurants Holding, Inc. DATE OF NAME CHANGE: 20070322 CORRESP 1 filename1.htm sauc20180702_corresp.htm

 

 

DIVERSIFIED RESTAURANT HOLDINGS, INC.

27680 Franklin Road

Southfield, MI 48034

 

July 2, 2018

 

VIA EDGAR

 

United States Securities and

Exchange Commission
100 F Street, NE

Washington, DC 20549

 

Re:   Diversified Restaurant Holdings, Inc.

Registration Statement on Form S-3

File No. 333- 225457

Acceleration Request

 

Dear Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Diversified Restaurant Holdings, Inc., a Nevada corporation (the "Company"), the registrant under the registration statement on Form S-3, File No. 333-225457 (the "Registration Statement") respectfully requests that the Registration Statement be declared effective at 4:30 p.m., Eastern Daylight Time, on Thursday, July 5, 2018, or as soon as practicable thereafter.

 

The Company hereby authorizes D. Richard McDonald of Dykema Gossett PLLC to orally modify or withdraw this request for acceleration.

 

 

Very truly yours,

 

Diversified Restaurant Holdings, Inc.

 

/s/ David G. Burke

David G. Burke

President and CEO