COVER 2 filename2.txt Tolins & Lowenfels A Professional Corporation 747 Third Avenue New York, NY 10017 Telephone number (212) 421-1965 e-mail address firm@tolinslowenfels.com ------------------------ Telecopier Number (212) 888-7706 December 23, 2004 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Re: Chefs International, Inc. ("Chefs") '34 Act File No. 0-8513 Ladies and Gentlemen: On behalf of Chefs which intends to hold a special stockholder meeting in February, 2005 to consider a "going private" transaction proposal, enclosed are the following two filings: RULE 13E-3 ---------- o Rule 13e-3 Transaction Statement on Schedule 13E-3 o Preliminary letter to stockholders, Notice and Proxy Statement o Appendix A - Agreement and Plan of Merger o Appendix B - Opinion of Houlihan Lokey o Appendix C - Section 262 of Delaware General Corporation Law regarding Appraisal Rights o Exhibit - Item 16 (d) Contribution Agreement PRELIMINARY PROXY MATERIAL -------------------------- o Schedule 14A Information Cover Sheet o Form of Proxy Card o Letter to stockholders, Notice and Proxy Statement o Appendix A - Agreement and Plan of Merger o Appendix B - Opinion of Houlihan Lokey o Appendix C - Section 262 of Delaware General Corporation Law regarding Appraisal Rights Securities and Exchange Commission December 23, 2004 Page 2 FILING FEE ---------- The filing fee of $484.93 was wired to the SEC's account at Mellon Bank on Wednesday, December 22, 2004 (Fed Wire No. 041222038758). Please contact the undersigned if you have any questions regarding this filing. Very truly yours, Tolins & Lowenfels A Professional Corporation By s/ ROGER A. TOLINS ------------------ Roger A. Tolins A member of the firm