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Tandy Leather Factory, Inc.
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1900 Southeast Loop 820
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Fort Worth, Texas 76140
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November 23, 2010
VIA EDGAR AND FACSIMILE (703-813-6963)
John Reynolds
Assistant Director
Office of Beverages, Apparel and Health Care Services
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
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Re:
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Tandy Leather Factory, Inc.
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Form 10-K for Fiscal Year Ended December 31, 2009
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Dear Mr. Reynolds:
This letter addresses the comments of the Staff of the United States Securities and Exchange Commission (the “Commission”) as set forth in a comment letter dated November 10, 2010 (the “Letter of Comment”) regarding the Annual Report on Form 10-K of Tandy Leather Factory, Inc. (the “Company”) filed with the Commission on March 26, 2010. The Company is preparing a response to the Letter of Comment and hereby requests an extension until December 8, 2010 to file such response.
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Very truly yours,
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/s/ Jon W. Thompson
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Jon W. Thompson
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Chief Executive Officer and President
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