FAMOUS DAVE’S OF AMERICA, INC.
12701 Whitewater Drive, Suite 190
Minnetonka, Minnesota 55343
May 25, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Famous Dave’s of America, Inc. (the “Company”)
Registration Statement on Form S-3
File No. 333-224919
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company respectfully requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated so that the same will become effective on at 4:00 P.M. Eastern time on May 30, 2018, or as soon thereafter as is practicable.
| Very truly yours, | |
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| FAMOUS DAVE’S OF AMERICA, INC. | |
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| By: | /s/ Jeffery Crivello |
| Name: Jeffery Crivello | |
| Title: Chief Executive Officer | |