June 8, 2007
VIA FACSIMILE AND EDGAR
William H. Choi
Accounting Branch Chief, Division of Corporation Finance
U.S. Securities and Exchange Commission
Mail Stop 3561
100 F St., N.E.
Washington, D.C. 20549
| Re: | Diedrich Coffee, Inc. |
SEC Comment Letter dated June 5, 2007
File No. 0-21203
Dear Mr. Choi:
As discussed with Mr. Andrew Blume of the U.S. Securities and Exchange Commission via telephone on June 8, 2007, Diedrich Coffee, Inc. (the “Company”) will submit a letter responding to the letter referenced above (the “SEC Comment Letter”) by July 10, 2007 rather than the original deadline of ten business days within the date of the SEC Comment Letter. We appreciate the deadline extension, which will allow the Company to properly formulate a response to your comments.
| Sincerely, |
| /s/ Sean M. McCarthy |
| Chief Financial Officer |
| cc: | Stephen V. Coffey,Diedrich Coffee, Inc. |
John M. Williams,Gibson, Dunn & Crutcher LLP
David C. Lee,Gibson, Dunn & Crutcher LLP
