-----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,
 SdoGIEyOfi0PpmktGfR9F2y3WegKEDxeimPy0x3fhzXWdmXkR+Ht46ZwIgZnhQV0
 GwsgzhBJqLdpiN/i6DIX2w==

<SEC-DOCUMENT>0000000000-07-031848.txt : 20070907
<SEC-HEADER>0000000000-07-031848.hdr.sgml : 20070907
<ACCEPTANCE-DATETIME>20070629094743
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-031848
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070629

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EAT AT JOES LTD
		CENTRAL INDEX KEY:			0000829325
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING & DRINKING PLACES [5810]
		IRS NUMBER:				752636283
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1912 SANTIAGO DR
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		9147252700

	MAIL ADDRESS:	
		STREET 1:		PO BOX 500
		CITY:			YONKERS
		STATE:			NY
		ZIP:			10704

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONCEPTUALISTICS INC
		DATE OF NAME CHANGE:	19961122
PUBLIC REFERENCE ACCESSION NUMBER:		0000939802-07-000066
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>targetrevltreatatjoes.pdf
<DESCRIPTION>12/31/06 10-KSB TARGET REVIEW INITIAL ACCOUNTING COMMENTS
<TEXT>
<PDF>
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