-----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,
 DqDluQOLJ51Nmin5t8CA5n5lD/XxGSjTKBd6nCXS/G23em6deXiIqmjOKAV8vTH4
 /y9C4R+qzS9aHFilPoisfg==

<SEC-DOCUMENT>0000000000-10-001212.txt : 20100401
<SEC-HEADER>0000000000-10-001212.hdr.sgml : 20100401
<ACCEPTANCE-DATETIME>20100107143900
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-10-001212
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100107

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EACO CORP
		CENTRAL INDEX KEY:			0000784539
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		IRS NUMBER:				592597349
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		2113 FLORIDA BLVD
		STREET 2:		STE A
		CITY:			NEPTUNE BEACH
		STATE:			FL
		ZIP:			32266
		BUSINESS PHONE:		(714) 876-2490

	MAIL ADDRESS:	
		STREET 1:		1500 NORTH LAKEVIEW AVENUE
		CITY:			ANAHEIM,
		STATE:			CA
		ZIP:			92807

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FAMILY STEAK HOUSES OF FLORIDA INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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