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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-08-033942.txt : 20080606
<SEC-HEADER>0001144204-08-033942.hdr.sgml : 20080606
<ACCEPTANCE-DATETIME>20080606084212
ACCESSION NUMBER:		0001144204-08-033942
CONFORMED SUBMISSION TYPE:	8-A12G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080606
DATE AS OF CHANGE:		20080606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATHANS FAMOUS INC
		CENTRAL INDEX KEY:			0000069733
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				113166443
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0329

	FILING VALUES:
		FORM TYPE:		8-A12G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-03189
		FILM NUMBER:		08884380

	BUSINESS ADDRESS:	
		STREET 1:		1400 OLD COUNTRY RD
		STREET 2:		STE 400
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590
		BUSINESS PHONE:		5163388500

	MAIL ADDRESS:	
		STREET 1:		1400 OLD COUNTRY RD
		STREET 2:		STE 400
		CITY:			WESTBURY
		STATE:			NY
		ZIP:			11590
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12G
<SEQUENCE>1
<FILENAME>v116723_8a12g.htm
<TEXT>
<html>
  <head>
    <title>

</title>
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  <body bgcolor="#ffffff"><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FORM
      8-A</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SECURITIES
      AND EXCHANGE COMMISSION</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Washington,
      D.C. 20549</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FOR
      REGISTRATION OF CERTAIN CLASSES OF SECURITIES</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>PURSUANT
      TO SECTION 12(b) OR (g)</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>OF
      THE SECURITIES EXCHANGE ACT OF 1934</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>NATHAN'S
      FAMOUS, INC.</u></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      name of registrant as specified in its charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
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            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><u><font size="2">Delaware</font></u></div>
            </td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><u><font size="2">11-3166443</font></u></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(State
                of incorporation or
                organization)</font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(I.R.S.
                Employer <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Identification
                No.)</font></font></div>
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          <tr bgcolor="white">
            <td width="50%">&#160;</td>
            <td width="50%">&#160;</td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><u><font size="2">1400
                Old Country Road, Westbury, New
                York</font></u></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(Address
                of principal executive
                offices)</font></div>
            </td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">(Zip
                Code)</font></div>
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          <tr bgcolor="white">
            <td width="50%">&#160;</td>
            <td width="50%">&#160;</td>
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          <tr bgcolor="white">
            <td colspan="2" width="100%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">Securities
                to be registered pursuant to Section
                12(b) of the Act:</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="50%">&#160;</td>
            <td width="50%">&#160;</td>
          </tr>
          <tr bgcolor="white">
            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">Title
                of each class to be so
                registered</font></div>
            </td>
            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2">Name
                of each exchange on which each class is to
                be registered</font></div>
            </td>
          </tr>
          <tr bgcolor="white">
            <td width="50%">&#160;</td>
            <td width="50%">&#160;</td>
          </tr>
          <tr bgcolor="white">
            <td width="50%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2"><u>None</u></font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font size="2"><u>N/A</u></font></div>
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            <td width="50%">&#160;</td>
            <td width="50%">&#160;</td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      this
      form relates to the registration of a class of securities pursuant to
      Section&#160;12(b) of the Exchange Act and is effective pursuant to General
      Instruction&#160;A.(c), check the following box: &#8302;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If
      this
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      Section&#160;12(g) of the Exchange Act and is effective pursuant to General
      Instruction&#160;A.(d), check the following box: </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Wingdings">&#254;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
      Act registration statement file number to which this form relates
      __________________ (if applicable)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities
      to be registered pursuant to Section 12(g) of the Act:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Common
      Stock Purchase Rights</font></div>
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      <div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Title
      of
      Class)</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      1.</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>
      Description of Securities to be Registered.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      June&#160;4, 2008, the Board of Directors of Nathan&#8217;s Famous, Inc. (the
&#8220;Company&#8221;) declared a dividend distribution of one common share purchase right
      (a &#8220;Right&#8221;) for each outstanding share of common stock, $.01 par value (the
&#8220;Common Stock&#8221;), of the Company. The distribution is payable on June&#160;5,
      2008 to the shareholders of record on June&#160;5, 2008 (the &#8220;Record Date&#8221;).
      Each Right entitles the registered holder thereof to purchase from the Company
      one share of Common Stock, at a price of $30.00</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>&#160;</strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">per
      share
      (the &#8220;Purchase Price&#8221;), subject to adjustment. The description and terms of the
      Rights are set forth in the Rights Agreement, dated June&#160;4, 2008 (the &#8220;2008
      Rights Agreement&#8221;), between the Company and American Stock Transfer &amp; Trust
      Company, as Rights Agent (the &#8220;Rights Agent&#8221;).</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Rights will initially be evidenced, with respect to any of the Common Stock
      certificates outstanding as of June&#160;5, 2008, by such Common Stock
      certificate with a copy of a Summary of Rights attached thereto. The Rights
      will
      initially be transferred with and only with the Common Stock. Separate
      certificates evidencing the Rights (&#8220;Rights Certificates&#8221;) will be mailed to
      holders of record as of, and as soon as practicable after the close of business
      on the earlier to occur of (i)&#160;ten days following a public announcement
      that a person or group of affiliated or associated persons (an "Acquiring
      Person") acquired, or obtained the right to acquire, beneficial ownership of
      15%
      or more of the outstanding shares of the Common Stock or (ii)&#160;ten business
      days (or such later date as may be determined by action of the Board of
      Directors prior to such time as any person becomes an Acquiring Person)
      following the commencement, or announcement of an intention to make a tender
      offer or exchange offer by a person (other than the Company, any wholly-owned
      subsidiary of the Company or certain employee benefit plans) which, if
      consummated, would result in such person becoming an Acquiring Person (the
      earlier of such dates being called the "Distribution Date").</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Until
      the
      Distribution Date (or earlier redemption or expiration of the Rights), new
      Common Stock certificates issued after June&#160;5, 2008 upon transfer or new
      issuance of the Common Stock will contain a notation incorporating the 2008
      Rights Agreement by reference. Until the Distribution Date (or earlier
      redemption or expiration of the Rights), the surrender for transfer of any
      of
      the Common Stock certificates outstanding as of June&#160;5, 2008, even without
      a copy of the Summary of Rights attached thereto, will also constitute the
      transfer of the Rights associated with the Common Stock represented by such
      certificate. No less than one Right may be exercised at any one time by any
      holder of Rights.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Rights are not exercisable until the Distribution Date. The Rights will expire
      on June&#160;5, 2013, unless earlier redeemed or exchanged by the Company as
      described below (the &#8220;Final Expiration Date&#8221;).</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Purchase Price payable, and the number of shares of the Common Stock or other
      securities or property issuable upon exercise of the Rights, and the number
      of
      Rights outstanding are subject to adjustment from time to time to prevent
      dilution (i)&#160;in the event of a stock dividend on, or a subdivision,
      combination or reclassification of, the Common Stock, (ii)&#160;upon the grant
      to holders of the Common Stock of certain rights or warrants to subscribe for
      shares of the Common Stock or convertible securities at less than the current
      market price of the Common Stock, or (iii)&#160;upon the distribution to holders
      of the Common Stock of evidences of indebtedness or assets (excluding regular
      periodic cash dividends out of earnings or retained earnings at a rate not
      in
      excess of 125% of the rate of the last cash dividend theretofore paid or
      dividends payable in the Common Stock) or of subscription rights or warrants
      (other than those referred to above).</font><a name="eolPage3"/></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      the
      event that after the Distribution Date the Company were acquired in a merger
      or
      other business combination transaction or 50% or more of its assets or earning
      power were sold, proper provision is to be made so that each holder of a Right,
      other than Rights that were or are beneficially owned by the Acquiring Person
      (which will thereafter be void), shall thereafter have the right to receive,
      upon the exercise thereof at the then current Purchase Price of the Right,
      that
      number of shares of common stock of the acquiring company which at the time
      of
      such transaction would have a market value of two times the Purchase Price
      of
      the Right.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      the
      event that at any time any person shall become an Acquiring Person, each holder
      of a Right, other than Rights that were or are beneficially owned by the
      Acquiring Person (which will thereafter be void), shall thereafter have the
      right to receive, upon the exercise of such Right, at the then current Purchase
      Price, one share for each Right or, if the then current market price of the
      Common Stock is less than the Purchase Price, that number of shares of the
      Common Stock which at the time of such transaction would have a market value
      equal to the Purchase Price of the Right (or, if such number of shares is not
      and cannot be authorized, the Company may issue cash, debt, other securities
      or
      a combination thereof in exchange for the Rights).</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Generally,
      under the Plan, an &#8220;Acquiring Person&#8221; will not be deemed to include (i)&#160;the
      Company, (ii)&#160;a subsidiary of the Company, (iii)&#160;any employee benefit
      or compensation plan of the Company or any subsidiary of the Company, or
      (iv)&#160;any entity holding shares of Common Stock for or pursuant to the terms
      of any such employee benefit or compensation plan of the Company or any
      subsidiary of the Company.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      addition, except in certain circumstances as set forth in the Rights Agreement,
      no person will become an Acquiring Person (x)&#160;as the result of an
      acquisition of shares of Common Stock by the Company which, by reducing the
      number of shares of Common Stock issued and outstanding, increases the
      percentage of shares of Common Stock beneficially owned by such person to 15%
      or
      more of the shares of Common Stock then outstanding or (y)&#160;as the result of
      the acquisition of shares of Common Stock directly from the Company; unless,
      in
      either case, such person thereafter acquires additional shares of Common Stock
      without the Company&#8217;s prior written consent.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      certain exceptions, no adjustment in the Purchase Price will be required until
      cumulative adjustments require an adjustment of at least 1% in such Purchase
      Price. No fractional shares will be issued and, in lieu thereof, an adjustment
      in cash will be made based on the market price of the Common Stock on the last
      trading date prior to the date of exercise. No less than a Right may be
      exercised at any time and no Rights may be exercised that would entitle the
      holder thereof to any fractional share.</font></div>
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      time prior to the earlier of (i)&#160;such time that a person has become an
      Acquiring Person or (ii)&#160;the Final Expiration Date, the Company may redeem
      all, but not less than all, of the outstanding Rights at a price of $0.0001
      per
      Right (the &#8220;Redemption Price&#8221;). The Rights may also be redeemed at certain other
      times as described in the Rights Agreement. Immediately upon any redemption
      of
      the Rights, the right to exercise the Rights will terminate and the only right
      of the holders of Rights will be to receive the Redemption Price.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
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      of the Rights may be amended by the Board of Directors without the consent
      of
      the holders of the Rights, except that from and after such time as the Rights
      become detached no such amendment may adversely affect the interest of the
      holders of the Rights other than the interests of an Acquiring Person or its
      affiliates or associates.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      addition, the Rights Agreement permits the Board of Directors, following the
      time that a person becomes an Acquiring Person (but before an acquisition of
      50%
      or more of the Common Stock), to exchange the Rights (other than Rights owned
      by
      the Acquiring Person), in whole or in part, for Common Stock or Common Stock
      Equivalents, or any combination thereof, at an exchange ratio of one share
      of
      Common Stock or Common Stock Equivalent deemed to have the same value as one
      share of Common Stock per Right.</font><a name="eolPage4"/></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Until
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      Right is exercised, the holder thereof, as such, will have no rights as a
      shareholder of the Company, including, without limitation, the right to vote
      or
      to receive dividends.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      provisions of the 2008 Rights Agreement may be supplemented or amended by the
      Company in any respect prior to the Distribution Date. From and after the
      Distribution Date, the Company can make changes to cure any ambiguity, to
      correct or supplement any provision that may be defective or inconsistent,
      to
      shorten or lengthen any time period in the 2008 Rights Agreement (provided
      that
      the concurrence of a majority of the Board of Directors shall be required upon
      certain occurrences), to make changes which do not adversely affect the
      interests of the holders of the Rights (excluding the interests of any Acquiring
      Person and its Affiliates and Associates).</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
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      June&#160;5, 2008, there were 6,183,183 shares of Common Stock outstanding and
      1,320,808 shares reserved for issuance under the Company's stock option plans
      and for the exercise of the Company's outstanding warrants. So long as the
      Rights are attached to the Common Stock (and, in certain circumstances, after
      such time), the Company will issue one Right with each new share of Common
      Stock
      so that all such shares will have attached Rights. 16,589,516 shares of Common
      Stock are currently reserved for issuance upon exercise of the
      Rights.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Rights have certain anti-takeover effects. The Rights will cause substantial
      dilution to a person who attempts to acquire the Company without the consent
      of
      the Board of Directors. The Rights will not affect a transaction approved by
      the
      Company prior to the existence of an Acquiring Person, because the Rights can
      be
      redeemed before the consummation of such transaction.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      2008
      Rights Agreement, including the form of Right certificate, is attached hereto
      as
      an exhibit and is incorporated herein by reference. The foregoing description
      of
      the Rights is qualified by reference to such exhibit.</font><a name="FIS_FINANCIAL_STATEMENTS_AND_EXHIBITS"><br></a></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      2. Exhibits</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      document listed below is filed as an exhibit to this Registration
      Statement:</font></div>
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              <tr valign="top" style="line-height: 1.25;">
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                <td align="left" style="width: 72pt;"><u><font size="2">Exhibit
                  No.</font></u></td>
                <td align="left"><u><font size="2">Description</font></u></td>
              </tr>

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                <td align="left">&#160;</td>
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                <td align="left" style="width: 72pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1</font></td>
                <td align="left">
                  <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Rights
                    Agreement, dated as of June&#160;4, 2008, between Nathan&#8217;s Famous, Inc.,
                    and American Stock Transfer and Trust Company, as Rights Agent,
                    which
                    includes form of Right Certificate as Exhibit&#160;A and the Summary of
                    Rights to Purchase as Exhibit&#160;B. (Incorporated by reference from
                    Exhibit&#160;4.2 to the Company&#8217;s Current Report on Form&#160;8-K filed on
                    June&#160;6, 2008.)</font></div>
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        </div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>SIGNATURE</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of Section&#160;12 of the Securities Exchange Act of 1934,
      the registrant has duly caused this registration statement to be signed on
      its
      behalf by the undersigned, thereto duly authorized.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">
      <table align="center" bgcolor="#ffffff" border="0" cellpadding="0" cellspacing="0" width="100%">

          <tr valign="top" bgcolor="#ffffff">
            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td width="49%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">NATHAN'S
              FAMOUS,
              INC.</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td>&#160;</td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">/s/&#160;Ronald
              DeVos</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="FONT-FAMILY: " size="1">&#160;</font></td>
            <td align="left">
              <hr style="COLOR: black" align="left" noshade size="2" width="80%"><font size="2">Ronald
              DeVos</font></td>
          </tr>
          <tr valign="top" bgcolor="#ffffff">
            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Vice-President
              Finance and Chief Financial Officer</font></td>
          </tr>

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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dated:
      June 6, 2008</font></div>
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