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<SEC-DOCUMENT>0001140361-06-008183.txt : 20061107
<SEC-HEADER>0001140361-06-008183.hdr.sgml : 20061107
<ACCEPTANCE-DATETIME>20060525171741
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-06-008183
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RICKS CABARET INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000935419
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING & DRINKING PLACES [5810]
		IRS NUMBER:				760037324
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10959 CUTTEN ROAD
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77066
		BUSINESS PHONE:		2813976730

	MAIL ADDRESS:	
		STREET 1:		10959 CUTTEN ROAD
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77066
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       RICK'S CABARET INTERNATIONAL, INC.
                                10959 CUTTEN ROAD
                              HOUSTON, TEXAS 77066

                                  May 25, 2006

BY FAX:  202-772-9202

U.S. Securities and Exchange Commission
Office of Structured Finance and
       Transportation and Leisure
Attn:  Letty G. Lynn
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549

     RE:     RICK'S CABARET INTERNATIONAL, INC.
             POST EFFECTIVE AMENDMENT TO
             ---------------------------
             FORM SB-2 REGISTRATION STATEMENT
             --------------------------------
             (Commission File No. 333-127799)
             As Filed on May 16, 2006 and amended on May 23, 2006

Dear Ms. Lynn:

     On  behalf  of Rick's Cabaret International, Inc. (the "Company"), I hereby
request  that the effectiveness of the Post-Effective Amendments No. 1 and No. 2
to the Registration Statement of the Company as referred to above be accelerated
to  Friday,  May  26,  2006.

     The Company acknowledges the following:

               -    Should  the  Commission  or  the  staff, acting by delegated
                    authority,  declare the registration statement effective, it
                    does  not foreclose the Commission from taking any action on
                    the  registration  statement.
               -    The action  of  the  Commission  or  the  staff,  acting  by
                    delegated  authority in declaring the registration statement
                    effective,  does  not  relieve  the  Company  from  its full
                    responsibility  for  the  accuracy  of  the  registration
                    statement's  disclosure.
               -    The Company  may  not  assert  the  action of the Commission
                    or  the staff acting by delegated authority in declaring the
                    registration  statement  effective  as  a  defense  in  an
                    proceedings  initiated by the Commission or any person under
                    the  United  States'  federal  securities  laws.

     If  you  have  any  questions  or  need  any additional information, please
contact  me  at  your  earliest  convenience.  I  thank  you in advance for your
attention  to  this  matter.

                                        Very truly yours,

                                        /s/ Eric Langan
                                        Eric Langan
                                        President and Chief Executive Officer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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