July 22, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Loan Lauren P. Nguyen / Chanda DeLong – Legal | |
| Linda Cvrkel / Juan Migone – Accounting | ||
| Re: | Dunkin Brands Groups, Inc. | |
| Registration Statement on Form S-1 (File No. 333-173898) | ||
Ladies and Gentlemen:
As underwriters of the Company’s proposed public offering of up to 22,250,000 shares of common stock, we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness for 4:00 p.m. (NYT) on July 26, 2011, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus dated July 13, 2011, through the date hereof:
Preliminary Prospectus dated July 13, 2011:
14,075 copies to prospective Underwriters, institutional investors, dealers and others
The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934.
| Very truly yours, | ||||
| J.P. MORGAN SECURITIES LLC | ||||
| BARCLAYS CAPITAL INC. | ||||
| MORGAN STANLEY & CO. LLC | ||||
| MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED | ||||
| GOLDMAN, SACHS & CO | ||||
| As Representatives of the several Underwriters | ||||
| By: | BARCLAYS CAPITAL INC. | |||
| By: | /s/ | Victoria Hale | ||
| Victoria Hale | ||||
| Vice President | ||||