VIA EDGAR
March 16, 2011
Ms. Julie F. Rizzo
Ms. Tonya Bryan
Attorney-Advisor
Division of Corporation Finance
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: | The Cheesecake Factory Incorporated |
| Form 10-K for the Fiscal Year Ended December 29, 2009 |
| Filed February 26, 2010 |
| Definitive Proxy Statement on Schedule 14A |
| Filed April 23, 2010 |
| File No. 000-20574 |
Dear Ms. Rizzo and Ms. Bryan:
Thank you for your time on the phone today to discuss the date on which we plan to respond to your letter dated March 4, 2011. Per my discussion with Ms. Bryan, we plan to file our response no later than March 25, 2011. Please contact me at (818) 871-3068 with any questions regarding the above.
| Sincerely, |
|
|
| /s/ Mary E. Ahern |
| Mary E. Ahern |
| Director, Corporate Affairs and Compliance |