United States securities and exchange commission logo October 7, 2021 Carl Lukach Chief Financial Officer Noodles & Company 520 Zang Street, Suite D Broomfield, CO 80021 Re: Noodles & Company Form 10-K for the Fiscal Year Ended December 29, 2020 Filed February 26, 2021 File No. 1-35987 Dear Mr. Lukach: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Trade & Services