Date:    12/17/97  10:21 AM
TO: WEBINPUT at SEC4A
Subject: s7-26-97 / Einstein/Noah Bagel Corporation
------------------------------- Message Contents -------------------------------
Mr. Jonathan G. Katz
Secretary
U.S. Securities and Exchange Commission 
450 Fifth Street, N.W.
Washington, D.C.  20549
     
Dear Mr. Katz:
As the corporate officer in charge of my company's charitable giving programs, 
I am writing to you to express my concern about HR944 and HR945. Both of these 
bills are would impose unduly restrictive and costly record-keeping processes 
for my company, Einstein/Noah Bagel Corp. We operate more than 546 retail bagel 
shops across the country. A central component of our company's culture has been 
to encourage our store managers to support their neighborhoods. That means 
donating a dozen bagels here and there to worthy causes in local 
neighborhoods.  We don't ask the managers to track these donations and report 
them, Mr. Katz, because that burden alone might cause some of them not to 
donate.
In regards to HR945, Mr. Katz, my prediction is that, if implemented, this 
requirement would discourage corporate donations. If you make the donation 
process too cumbersome, many companies will simply opt out because they lack 
the people, time and staff to comply with the regulatory burden.
Mr. Katz, we should not be discouraging companies from making charitable 
donations. These two bills do precisely that. 
     
Sincerely,
Gary Gerdemann
Vice President, Corporate Communications 
Einstein/Noah Bagel Corporation
14123 Denver West Parkway
Golden, CO  80401
303-215-9300