TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 30, 2021 Anthony E. Hull Vice President, Chief Financial Officer and Treasurer Carrols Restaurant Group, Inc. 968 James Street Syracuse, New York 13203 Re: Carrols Restaurant Group, Inc. Form 10-K for the Fiscal Year Ended January 3, 2021 Filed March 11, 2021 File No. 001-33174 Dear Mr. Hull: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended January 3, 2021 Consolidated Financial Statements Consolidated Statements of Comprehensive Income (Loss), page F-4 1. It appears from your disclosure on page F-10 that cost of sales consists of food, beverage and paper costs and delivery charges, net of vendor purchase discounts and rebates, and is not burdened with other direct and indirect costs of producing your food and beverages. If so, please retitle this line item accordingly to better reflect what it represents. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Anthony E. Hull Carrols Restaurant Group, Inc. July 30, 2021 Page 2 You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769 if you have any questions. FirstName LastNameAnthony E. Hull Sincerely, Comapany NameCarrols Restaurant Group, Inc. Division of Corporation Finance July 30, 2021 Page 2 Office of Trade & Services FirstName LastName