Wayne A. Wald
wayne.wald@kattenlaw.com
212.940.8508 direct
212.894.5508 fax
October 5, 2010
Via Edgar Transmission and Federal Express
United States Securities and Exchange Commission
Commission Division of Corporate Finance
CF/AD 5
100 F Street N.E.
Washington D.C. 20549
Mail Stop 3561
Attention: David R. Humphrey, Branch Chief
| Re: | Carrols Restaurant Group, Inc. |
| File No. 001-33174 |
| Staff Comment Letter dated September 23, 2010 |
Dear Mr. Humphrey:
Reference is made to that certain comment letter (the “Comment Letter”) of the staff of the Securities and Exchange Commission (the “Commission”), dated September 23, 2010 (the “Comment Letter”), to our client, Carrols Restaurant Group, Inc. (the “Company”). On behalf of the Company, we hereby respectfully request an extension of the Company’s obligation to file a response to the Comment Letter with the Commission for an additional ten business days to October 21, 2010.
If you have any questions regarding this request, please feel free to call me ((212) 940-8508) or Joseph A Zirkman, Vice President and General Counsel of the Company ((315) 424-0513 ext. 2333).
Sincerely,
/s/ Wayne A. Wald
Wayne A. Wald
| cc: | Mr. Paul Flanders |
| Joseph A. Zirkman, Esq. |
| Dana Brown |
| Kristen Shifflet |
| Margery Reich |
