November 14, 2017
Via EDGAR
Ms. Beverly A. Singleton
Division of Corporate Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-7010
Mail Stop 3561
Re:BJs Restaurants, Inc.
Form 10-K for the Year Ended January 3, 2017
Filed February 28, 2017
File No. 000-21423
Dear Ms. Singleton:
Per our conversation this morning, this letter will confirm receipt of the comment letter dated November 13, 2017 relating to the Form 10-K filed February 28, 2017, by BJ’s Restaurants, Inc.
As we discussed, in light of the holidays and resulting unavailability of certain personnel and advisors necessary to respond to the comments, we have asked for (and you have indicated the SEC’s willingness to accept) an extension of the response due date to Monday, December 11, 2017.
Thank you again for your cooperation and please do not hesitate to contact me at (714) 500-2660 if you have any questions or issues.
Sincerely,
/s/ Jake Guild
Jake Guild
Vice President of Accounting and Corporate Controller
BJ’s Restaurants, Inc.