September 26, 2019 Daniel T. Accordino Chief Executive Officer Carrols Restaurant Group, Inc. 968 James Street Syracuse, New York 13203 Re: Carrols Restaurant Group, Inc. Form 10-K for the Fiscal Year Ended December 30, 2018 Filed March 7, 2019 Form 10-Q for the Fiscal Quarter Ended June 30, 2019 Filed August 9, 2019 File No. 001-33174 Dear Mr. Accordino: 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 Transportation and Leisure