<SEC-DOCUMENT>0000921895-15-000855-index.html : 20150716
<SEC-HEADER>0000921895-15-000855.hdr.sgml : 20150716
<ACCEPTANCE-DATETIME>20150403094033
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000921895-15-000855
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150403

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIGLARI HOLDINGS INC.
		CENTRAL INDEX KEY:			0000093859
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				370684070
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		17802 IH 10 WEST, SUITE 400
		CITY:			SAN ANTONIO
		STATE:			TX
		ZIP:			78257
		BUSINESS PHONE:		2103443400

	MAIL ADDRESS:	
		STREET 1:		17802 IH 10 WEST, SUITE 400
		CITY:			SAN ANTONIO
		STATE:			TX
		ZIP:			78257

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STEAK & SHAKE CO
		DATE OF NAME CHANGE:	20010322

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONSOLIDATED PRODUCTS INC /IN/
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STEAK N SHAKE INC
		DATE OF NAME CHANGE:	19840529
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>