LINDQUIST & VENNUM P.L.L.P.
4200 IDS CENTER | IN DENVER: |
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ATTORNEYS AT LAW | www.lindquist.com |
JONATHAN B. LEVY
612-371-2412
jlevy@lindquist.com
April 19, 2006
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
100 F. Street, NE
Washington D.C. 20549
Re: Winmark Corporation
Registration Statement on Form S-1
Ladies and Gentlemen:
On behalf of Winmark Corporation (the “Company”) and pursuant to the Securities Act of 1933, as amended (the “Act”), and the general rules and regulations under the Act, transmitted electronically herewith for filing via EDGAR is the Company’s Registration Statement on Form S-1 with exhibits. This Form S-1 relates to a shelf offering of up to $50 million in principal of renewable unsecured subordinated notes.
The filing fee for this registration statement is $5,350. The filing fee has been wired to the SEC’s account at the Mellon Bank in Pittsburgh, Pennsylvania.
If you have any questions or comments concerning the Registration Statement or desire any additional information, please contact me at (612) 371-2412.
| Very truly yours, | |
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| LINDQUIST & VENNUM | |
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| /s/ Jonathan B. Levy |
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CC: Brett Heffes
Cate Heaven
Ed Elverud
Mike Kolar
Patrice Kloss