# EDGAR Filing Document

**Accession Number:** 0000887596
**File Stem:** 0001104659-25-092509
**Filing Date:** 2025-9
**Character Count:** 3031
**Document Hash:** 258a1313a8074041b30e98e57fa9cccd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-092509.hdr.sgml**: 20260127

**ACCESSION NUMBER**: 0001104659-25-092509

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250923

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CHEESECAKE FACTORY INC
- **CENTRAL INDEX KEY:** 0000887596
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 510340466
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1230

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 26901 MALIBU HILLS RD
- **CITY:** CALABASAS HILLS
- **STATE:** CA
- **ZIP:** 91301
- **BUSINESS PHONE:** 818-871-3000

**MAIL ADDRESS:**
- **STREET 1:** 26901 MALIBU HILLS RD
- **CITY:** CALABASAS HILLS
- **STATE:** CA
- **ZIP:** 91301

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHEESECAKE FACTORY INCORPORATED
- **DATE OF NAME CHANGE:** 19930328

VIA EDGAR

September 23, 2025

Mr. Robert Shapiro

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **The Cheesecake Factory Incorporated** |
|  | **10-K for Fiscal Year Ended December 31, 2024** |
|  | **Form 8-K Furnished July 29, 2025** |
|  | **File No. 000-20574** |

---

Dear Mr. Shapiro:

Set forth below are the responses of The Cheesecake Factory Incorporated (the "Company") to the comment received from the staff of the U.S. Securities and Exchange Commission (the "Staff") in the Staff's comment letter, dated September 16, 2025. For your convenience, we have repeated the Staff's comments in italics followed by the Company's response.

*<u>Form 8-K filed July 29, 2025</u>*

*<u>Exhibit 99.2</u>*

*<u>Investor Presentation July 29, 2025</u>*

*<u>Q2 2025 Highlights, page 28</u>*

&nbsp;&nbsp;&nbsp;&nbsp;1. *We note you present in your investor presentation Adjusted EBITDA and Adjusted EPS here and on page 33, and Free Cash Flow on page 33. When presenting non- GAAP measures in your investor presentations, please present the most directly comparable GAAP measures. Refer to Rule 100(a)(1) of Regulation G.* 

The Company respectfully acknowledges the Staff's comment. The Company confirms that it will include a presentation of Net Income/Loss, the most directly comparable GAAP measure to Adjusted EBITDA, a presentation of Net Income/Loss per share, the most directly comparable GAAP measure to Adjusted EPS, and a presentation of Cash provided by/used in operating activities, the most directly comparable GAAP measure to Free Cash Flow, alongside any presentation of Adjusted EBITDA, Adjusted EPS and Free Cash Flow, respectively, and any other most directly comparable GAAP measures when presenting non-GAAP measures in its future investor presentations.

Please contact me at (818) 871-3000 with any additional questions.

---

| |
|:---|
| Sincerely, |
| /s/ Matthew E. Clark |
| Matthew E. Clark |
| Executive Vice President and Chief Financial Officer |

---