Chefs' Warehouse, Inc. responded to SEC staff comments on MD&A
Letter dated
2025-09-04; published on EDGAR 2026-01-22 — the
SEC releases comment letters only after the review closes.
We note your disclosure quantifying percentage changes in metrics, such as “organic case count increased approximately 4.6% in our specialty category” and “specialty unique customers and placements increased 6.6% and 11.6%.” Providing these percentages without the underlying metrics does not provide sufficient context as to the significance of these factors on changes in your results. Please revise to quantify, in…
Evidence
Cited sections
Note 13 - Segment Information, page 71
Direction
company to staff
Letter dated
2025-09-04
Published on edgar
2026-01-22
Reviewing
The Chefs’ Warehouse, Inc. Form 10-K for the Fiscal Year Ended December 27, 2024 Filed February 25, 2025 File No. 001-35249 Dear Mr. Friedman and Mr. Shenk: On
Source
Company response to SEC staff (CORRESP)
Topics
MD&A, Inventory, Segment reporting, Income taxes
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Chefs' Warehouse, Inc.'s accounting for MD&A
Letter dated
2025-08-26; published on EDGAR 2026-01-22 — the
SEC releases comment letters only after the review closes.
We note your disclosure quantifying percentage changes in metrics, such as "organic case count increased approximately 4.6% in our specialty category" and "specialty unique customers and placements increased 6.6% and 11.6%." Providing these percentages without the underlying metrics does not provide sufficient context as to the significance of these factors on changes in your results. Please revise to quantify, in…
Evidence
Cited sections
Note 13 - Segment Information, page 71
Direction
staff to company
Letter dated
2025-08-26
Published on edgar
2026-01-22
Reviewing
The Chefs’ Warehouse, Inc. Form 10-K for Fiscal Year Ended December 27, 2024 File No. 001-35249 Dear James Leddy: We have reviewed your filing and have the foll
Source
SEC staff comment letter (UPLOAD)
Topics
MD&A, Segment reporting, Income taxes
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.