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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950117-01-501014.txt : 20010820
<SEC-HEADER>0000950117-01-501014.hdr.sgml : 20010820
ACCESSION NUMBER:		0000950117-01-501014
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20010817
EFFECTIVENESS DATE:		20010817

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARK RESTAURANTS CORP
		CENTRAL INDEX KEY:			0000779544
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				133156768
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-67836
		FILM NUMBER:		1718137

	BUSINESS ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
		BUSINESS PHONE:		2122068800

	MAIL ADDRESS:	
		STREET 1:		85 FIFTH AVENUE
		STREET 2:		85 FIFTH AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>a31146.txt
<DESCRIPTION>ARK RESTAURANTS CORP. S-8
<TEXT>


<PAGE>



     As filed with the Securities and Exchange Commission on August 17, 2001.

                                                   Registration No. 333-
- ------------------------------------------------------------------------------
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   ----------

                                    FORM S-8
                             REGISTRATION STATEMENT
                                      UNDER
                           THE SECURITIES ACT OF 1933

                              ARK RESTAURANTS CORP.
             (Exact name of Registrant as specified in its charter)


           New York                                     13-3156768
(State or other jurisdiction of          (I.R.S. employer identification number)
incorporation or organization)

                                 85 Fifth Avenue
                            New York, New York 10003
               (Address of principal executive offices) (Zip Code)

                             1996 STOCK OPTION PLAN
                            (Full title of the plan)

                    SHACK SIEGEL KATZ FLAHERTY & GOODMAN P.C.
                                530 Fifth Avenue
                            New York, New York 10036
                           Attn: Paul S. Goodman, Esq.
                     (Name and address of agent for service)
                                 (212) 782-0700
          (Telephone number, including area code, of agent for service)

<TABLE>
<CAPTION>

                         CALCULATION OF REGISTRATION FEE
- -------------------------------------------------------------------------------------------------------------------------
     Title of securities        Amount to be        Proposed maximum              Proposed maximum           Amount of
       to be registered         registered(1)   offering price per share(2)   aggregate offering price   Registration Fee
- -------------------------------------------------------------------------------------------------------------------------
<S>                            <C>              <C>                           <C>                        <C>
        Common Stock,             380,000                $9.08                      $3,450,400                 $862.60
   par value $.01 per share
- -------------------------------------------------------------------------------------------------------------------------
</TABLE>

(1) In addition, pursuant to Rule 416 under the Securities Act of 1933, this
    Registration Statement also covers an indeterminate number of shares of the
    Registrant's Common Stock which may become issuable under the 1996 Stock
    Option Plan (the "Plan") by reason of any stock dividend, stock split,
    recapitalization or other similar transaction effected without the
    Registrant's receipt of consideration which results in an increase in the
    number of the outstanding shares of Registrant's Common Stock.



<PAGE>


(2) Estimated solely for the purpose of calculating the registration fee
    pursuant to Rule 457(c) and 457(h) of the Securities Act of 1933 on the
    basis of the average of the high and low prices of the Registrant's Common
    Stock on August 14, 2001, as reported on the NASDAQ National Market System.

- ------------------------------------------------------------------------------

                                EXPLANATORY NOTE
                         AND INCORPORATION BY REFERENCE
                             OF CONTENTS OF EARLIER
             REGISTRATION STATEMENT ON FORM S-8, FILE NO. 333-25363

         The Ark Restaurants Corp. 1996 Stock Option Plan (the "Plan") has been
amended to increase the number of shares of common stock, par value $0.01 per
share, available for awards thereunder to 650,000. A Registration Statement on
Form S-8, File No. 333-25363 was filed previously with the SEC by the Registrant
to register 270,000 shares of its common stock issued or issuable under the
Plan. Pursuant to General Instruction E to Form S-8, this Registration Statement
is being filed to register the additional 380,000 shares of common stock
issuable under the Plan. The contents of the prior Registration Statement
relating to the 1996 Stock Option Plan, File No. 333-25363, are incorporated
herein by reference.

<TABLE>
<CAPTION>
Exhibit Number        Description
- --------------        -----------
<S>                   <C>
    4.1               Certificate of Incorporation of the Registrant, filed on January 4, 1983,
                      incorporated by reference to Exhibit 3.1 to the Registrant's Annual Report on
                      Form 10-K for the fiscal year ended October 1, 1994 (the "1994 10-K").

    4.2               Certificate of Amendment of the Certificate of Incorporation of the Registrant
                      filed on October 11, 1985, incorporated by reference to Exhibit 3.2 to the
                      1994 10-K.

    4.3               Certificate of Amendment of the Certificate of Incorporation of the Registrant
                      filed on July 21, 1988, incorporated by reference to Exhibit 3.3 to the 1994
                      10-K.

    4.4               By-Laws of the Registrant, incorporated by reference to Exhibit 3.4 to the 1994 10-K.

    5                 Opinion of Shack Siegel Katz Flaherty & Goodman P.C. with respect to the
                      legality of the Shares being registered hereby.

    23.1              Consent of Shack Siegel Katz Flaherty & Goodman P.C. (contained in the opinion
                      filed as Exhibit 5 hereto).

    23.2              Independent Auditors' Consent of Deloitte & Touche LLP.

    24                Power of Attorney (contained on the signature page hereof).
</TABLE>


                                       2



<PAGE>


                                   SIGNATURES

         Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of New York, State of New York, on this 17th day of
August, 2001.

                                         ARK RESTAURANTS CORP.

                                         By:/s/ Michael Weinstein
                                            ------------------------------------
                                                  Michael Weinstein,
                                                  President

                                POWER OF ATTORNEY

         Each person whose signature to this Registration Statement appears
below hereby appoints Michael Weinstein and Robert Towers, and each of them
acting singly, as his attorney-in-fact, to sign in his behalf individually and
in the capacity stated below and to file all amendments and post-effective
amendments to this Registration Statement, which amendment or amendments may
make such changes and additions to this Registration Statement as such
attorney-in-fact may deem necessary or appropriate.

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the capacity
and on the date indicated.

<TABLE>
<CAPTION>
         Signature                       Date                           Capacity in Which Signed
         ---------                       ----                           ------------------------
<S>                                <C>                           <C>
/s/   Michael Weinstein            August 17, 2001               President, Chief Executive Officer and
- --------------------------                                       Director of the Registrant
      Michael Weinstein                                          (Principal Executive Officer)

/s/   Ernest Bogen                 August 17, 2001               Chairman of the Board and Director of the
- ---------------------------                                      Registrant
      Ernest Bogen

/s/   Robert Towers                August 17, 2001               Executive Vice President, Chief Operating
- ---------------------------                                      Officer, Treasurer and Director of the Registrant
      Robert Towers

/s/   Vincent Pascal               August 17, 2001               Senior Vice President, Secretary and Director of
- ---------------------------                                      the Registrant
      Vincent Pascal

/s/   Andrew Kuruc                 August 17, 2001               Senior Vice President, Chief Financial Officer,
- ---------------------------                                      Controller   and   Director   of  the   Registrant
      Andrew Kuruc                                               (Principal Accounting Officer)

/s/   Paul Gordon                  August 17, 2001               Senior Vice President and Director of the
- ---------------------------                                      Registrant
      Paul Gordon

/s/   Jay Galin                    August 17, 2001                Director of the Registrant
- ---------------------------
      Jay Galin

/s/   Donald D. Shack              August 17, 2001                Director of the Registrant
- ------------------------
      Donald D. Shack

/s/   Bruce R. Lewin               August 17, 2001                Director of the Registrant
- ---------------------------
      Bruce R. Lewin
</TABLE>

                                       3




<PAGE>


EXHIBIT INDEX

<TABLE>
<CAPTION>
Exhibit
Number         Description
- -------        -----------
<S>            <C>
4.1            Certificate of Incorporation of the Registrant, filed on January 4, 1983,
               incorporated by reference to Exhibit 3.1 to the Registrant's Annual Report on
               Form 10-K for the fiscal year ended October 1, 1994 (the "1994 10-K").

4.2            Certificate of Amendment of the Certificate of Incorporation of the Registrant
               filed on October 11, 1985, incorporated by reference to Exhibit 3.2 to the
               1994 10-K.

4.3            Certificate of Amendment of the Certificate of Incorporation of the Registrant
               filed on July 21, 1988, incorporated by reference to Exhibit 3.3 to the 1994
               10-K.

4.4            By-Laws of the Registrant, incorporated by reference to Exhibit 3.4 to the 1994 10-K.

5              Opinion of Shack Siegel Katz Flaherty & Goodman P.C. with respect to the
               legality of the Shares being registered hereby.

23.1           Consent of Shack Siegel Katz Flaherty & Goodman P.C. (contained in the opinion
               filed as Exhibit 5 hereto).

23.2           Independent Auditors' Consent of Deloitte & Touche LLP.

24             Power of Attorney (contained on the signature page hereof).
</TABLE>




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>ex-5.txt
<DESCRIPTION>EXHIBIT 5
<TEXT>


<PAGE>


                                                                       EXHIBIT 5


                    Shack Siegel Katz Flaherty & Goodman P.C.
                                530 Fifth Avenue
                            New York, New York 10036

                                 (212) 782-0700




                                                              August 17, 2001


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:  Form S-8 Registration Statement
              380,000 shares of Common Stock of
              Ark Restaurants Corp.

Ladies and Gentlemen:

         We have acted as counsel to Ark Restaurants Corp., a New York
corporation (the "Company"), in connection with the filing with the Securities
and Exchange Commission of a registration statement on Form S-8 (the
"Registration Statement") under the Securities Act of 1933, as amended (the
"Securities Act"), relating to 380,000 shares of the Company's Common Stock, par
value $.01 per share ("Common Stock"), which may be issued and sold pursuant to
the Company's 1996 Stock Option Plan (the "Plan").

         In connection with this opinion, we have examined and are familiar with
originals or copies, certified or otherwise identified to our satisfaction, of
(i) the Plan; (ii) the Registration Statement; (iii) the Certificate of
Incorporation, as amended, of the Company; (iv) the By-Laws of the Company, as
restated on October 15, 1985 and amended on February 12, 1988; (v) proceedings
of the Board of Directors and Shareholders of the Registrant; and (vi) such
other documents as we have deemed necessary or appropriate as a basis for the
opinion set forth below. In our examination, we have assumed the genuineness of
all signatures, the legal capacity of all natural persons, the authenticity of
all documents submitted to us as originals, the conformity to the original
documents of all documents submitted to us as certified or photostatic copies
and the authenticity of the originals of such latter documents. As to any facts
material to this opinion that we did not independently establish or verify, we
have relied upon statements and representations of officers and other
representatives of the Company and others.

         Based upon and subject to the foregoing, we are of the opinion that the
issuance of the shares of Common Stock upon the exercise of options granted or
to be granted under the Plan has been duly authorized and that such shares of
Common Stock, when issued and delivered upon exercise of the options granted in
accordance with the terms of the Plan, and assuming full payment for the shares
of Common Stock thereby issued, will be validly issued, fully paid and
nonassessable.



<PAGE>


         We consent to the filing of this opinion as Exhibit 5 to the
Registration Statement.

         The law covered by the opinions expressed herein is limited to the
corporate laws of the State of New York.

                                     Very truly yours,

                                     SHACK SIEGEL KATZ FLAHERTY & GOODMAN P.C.


                                     By:/s/ Paul S. Goodman
                                        ---------------------------------
                                            Paul S. Goodman




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>4
<FILENAME>ex23-2.txt
<DESCRIPTION>EXHIBIT 23.2
<TEXT>


<PAGE>


                                                                    EXHIBIT 23.2


                          INDEPENDENT AUDITORS' CONSENT



We consent to the incorporation by reference in this Registration Statement on
Form S-8 of Ark Restaurants Corp. of our report dated December 1, 2000,
appearing in the Annual Report on Form 10-K of Ark Restaurants Corp. for the
year ended September 30, 2000.


DELOITTE & TOUCHE  LLP



New York, New York
August 8, 2001




</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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