# EDGAR Filing Document

**Accession Number:** 0001517175
**File Stem:** 0000000000-25-009130
**Filing Date:** 2025-8
**Character Count:** 4319
**Document Hash:** a4bbdd94a40759069b5c4395c7c88ca0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009130.hdr.sgml**: 20260122

**ACCESSION NUMBER**: 0000000000-25-009130

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250826

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Chefs' Warehouse, Inc.
- **CENTRAL INDEX KEY:** 0001517175
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-GROCERIES & GENERAL LINE [5141]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 203031526
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1226

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-35249

**BUSINESS ADDRESS:**
- **STREET 1:** 100 EAST RIDGE ROAD
- **CITY:** RIDGEFIELD
- **STATE:** CT
- **ZIP:** 06877
- **BUSINESS PHONE:** (203) 894-1345

**MAIL ADDRESS:**
- **STREET 1:** 100 EAST RIDGE ROAD
- **CITY:** RIDGEFIELD
- **STATE:** CT
- **ZIP:** 06877

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Chefs' Warehouse Holdings, LLC
- **DATE OF NAME CHANGE:** 20110401
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001517175-25-000002

## Text-Extract

```

                                                             August 26, 2025

James Leddy
Chief Financial Officer
The Chefs    Warehouse, Inc.
100 East Ridge Road
Ridgefield, Connecticut 06877

       Re: 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 following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended December 27, 2024
Item 7. Management's Discussion and Analysis
Results of Operations
Fiscal Year Ended December 27, 2024 Compared to Fiscal Year Ended December 29,
2023
Net Sales, page 37

1.     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 absolute dollars, the impact of factors to which changes are
attributed.
Gross Profit, page 38

2.     You disclose "gross profit dollars increased primarily as a result of
sales growth and
       price inflation." Please revise to quantify the impact of these factors
to your cost of
       sales and gross profit. Further, please expand your disclosure to
discuss the extent to
       which inflationary costs are passed on to your customers. Refer to Item
303 of
       Regulation S-K and Section III.B of Release No. 33-8350 for guidance.
 August 26, 2025
Page 2

Notes to Consolidated Financial Statements
Note 13 - Segment Information, page 71

3.     Please tell us your consideration of providing a reconciliation of your
measure of
       profit or loss to your consolidated income before income taxes. Refer to
ASC 280-10-
       50-30(b).
4.     Please tell us your consideration of disclosing revenue attributed to
your country of
       domicile, the United States, separately from all other countries. Refer
to ASC 280-10-
       50-41(a).
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Abe Friedman at 202-551-8298 or Lyn Shenk at 202-551-3380
if you
have questions regarding comments on the financial statements and related
matters.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._