July 6, 2011
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628
Attention: Kevin Woody, Branch Chief
| Re: | Chanticleer Holdings, Inc. (File No. 000-29507) (the “Company”) |
Form 10-K for Fiscal Year Ended December 31, 2010
Filed April 6, 2011
Dear Mr. Woody:
The purpose of this letter is to inform the SEC that we have filed our 12/31/10 10-K/A and 3/31/11 10-Q/A in response to oral comments received by the SEC on June 30, 2011. We have incorporated all of the items from our previous SEC response from June 27, 2011.
| Sincerely, | |||
Chanticleer Holdings, Inc. | |||
| By: | /s/ Michael D. Pruitt | ||
| Chief Executive Officer | |||
11220 Elm Lane ∙ Suite 203 ∙ Charlotte, NC 28277
Phone 704-366-5122 ∙ Fax 704-366-2463