BERTUCCIS CORP

Q: Apr 4 2007

FY: Dec 31 2006

Q: Sep 27 2006

Q: Jun 28 2006

Q: Mar 29 2006

FY: Dec 28 2005

Q: Jun 29 2005

FY: Dec 29 2004

Q: Sep 28 2005

Q: Mar 30 2005

Q: Sep 28 2005

Q: Jun 29 2005

Q: Mar 30 2005

FY: Dec 31 2004

FY: Dec 29 2004

Q: Sep 29 2004

Q: Jun 30 2004

Q: Mar 31 2004

FY: Dec 31 2003

Q: Oct 1 2003

1.01

4.02

Entry into a Material Definitive Agreement

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

4

5,7

5,7

5,7

06

Prospectus Supplement for Primary Offering

Registration statement under Securities Act of 1933 (amendment)

Registration statement under Securities Act of 1933 (amendment)

Registration statement under Securities Act of 1933 (amendment)

Registration statement under Securities Act of 1933

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

NE RESTAURANT CO INC

Letter from the SEC

Correspondence with the SEC

Letter from the SEC