{"url_path":"/sec/nath/10-k/2026/item-9c","section_key":"item-9c","section_title":"Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/69733/0001437749-26-019923-index.html","accession_number":"0001437749-26-019923","cik":"0000069733","ticker":"NATH","issuer_name":"NATHANS FAMOUS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/69733/0001437749-26-019923-index.html","primary_entity_key":"0000069733","primary_entity_name":"NATHANS FAMOUS, INC."},"word_count":634,"has_tables":true,"body_markdown":"**Item 9C.      Disclosure Regarding Foreign Jurisdictions that Prevent Inspections.**\n\n \n\nNone.\n\n \n\n52\n\n \n\n \n\n**Report of Independent Registered Public Accounting Firm on Internal Control Over Financial Reporting**\n\n \n\n \n\nTo the Stockholders and Board of Directors of\n\nNathan’s Famous, Inc.\n\n \n\n**Opinion on Internal Control over Financial Reporting**\n\n \n\nWe have audited Nathan’s Famous, Inc. and Subsidiaries’ (the “Company”) internal control over financial reporting as of March 29, 2026, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 2013. In our opinion, the Company****maintained, in all material respects, effective internal control over financial reporting as of March 29, 2026, based on criteria established in COSO.\n\n \n\nWe have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (“PCAOB”), the consolidated balance sheet as of March 29, 2026 and the related consolidated statements of earnings, changes in stockholders’ deficit, and cash flows and the related notes (collectively referred to as the “financial statements”) for the fifty-two week period ended March 29, 2026 of the Company, and our report dated June 9, 2026 expressed an unqualified****opinion on those financial statements.\n\n \n\n**Basis for Opinion**\n\n \n\nThe Company's management is responsible for maintaining effective internal control over financial reporting, and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying “Management’s Annual Report on Internal Control over Financial Reporting”. Our responsibility is to express an opinion on the Company's internal control over financial reporting based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.\n\n \n\nWe conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether effective internal control over financial reporting was maintained in all material respects. Our audit of internal control over financial reporting included obtaining an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. Our audit also included performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.\n\n \n\n**Definition and Limitations of Internal Control over Financial Reporting**\n\n \n\nA company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.\n\n \n\nBecause of the inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that degree of compliance with the policies or procedures may deteriorate.\n\n \n\n \n\n \n\n/s/ CBIZ CPAs P.C.\n\n \n\n**CBIZ CPAs P.C.**\n\n \n\nNew York New York\n\nJune 9, 2026\n\n \n\n53\n\n \n\n \n\n**PART III**"}