FAMOUS DAVE’S OF AMERICA, INC.
12701 Whitewater Drive, Suite 190
Minnetonka, Minnesota 55343
February 2, 2018
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: |
| Famous Dave’s of America, Inc. |
|
| Registration Statement on Form S-1 |
|
| File No. 333-221927 |
Ladies and Gentlemen:
The Company hereby withdraws its acceleration request dated January 31, 2018.
| Very truly yours, |
|
|
| FAMOUS DAVE’S OF AMERICA, INC. |
| /s/ Jeffery Crivello |
| Jeffery Crivello |
| Chief Executive Officer |