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<SEC-DOCUMENT>0000922996-06-000077.txt : 20060214
<SEC-HEADER>0000922996-06-000077.hdr.sgml : 20060214
<ACCEPTANCE-DATETIME>20060214123729
ACCESSION NUMBER:		0000922996-06-000077
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060214
DATE AS OF CHANGE:		20060214

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KIRKWOOD CAPITAL LP
		CENTRAL INDEX KEY:			0001261684
		IRS NUMBER:				050533058
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	MAIL ADDRESS:	
		STREET 1:		1634 PONCE DE LEON
		STREET 2:		BUILDING 402
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30307

SUBJECT COMPANY:	

	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:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-37165
		FILM NUMBER:		06610400

	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
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003-3019
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>sch13ga3_ark-123105.htm
<DESCRIPTION>KIRKWOOD SCHEDULE 13G/A3 RE ARK 12/31/05
<TEXT>
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<A NAME=A001></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>SECURITIES AND EXCHANGE
COMMISSION <BR>Washington, D.C. 20549 </FONT></P>

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<HR SIZE=1 NOSHADE WIDTH=15% ALIGN=CENTER>

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<A NAME=A003></A>
<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>Schedule 13G </FONT></H1>

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<A NAME=A004></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Under the Securities
Exchange Act of 1934<BR>(Amendment No. 3)<SUP>1</SUP> </FONT></P>

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<A NAME=A005></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Ark Restaurants Corp. </U><BR>(Name of Issuer) </FONT></P>

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<A NAME=A007></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>Common Stock, par
value $.01 per share</U><BR>(Title of Class of Securities)</FONT></P>

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<A NAME=A008></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>040712101 </U><BR>(CUSIP Number) </FONT></P>

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<A NAME=A010></A>
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><U>December 31, 2005</U><BR>(Date
of Event Which Requires Filing of this Statement)</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Check the appropriate box to
designate the rule pursuant to which this Schedule is filed: <BR><BR>

[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]&nbsp;&nbsp;&nbsp;Rule 13d-1(b)<BR>
[ X ]&nbsp;&nbsp;&nbsp;Rule 13d-1(c)<BR>
[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]&nbsp;&nbsp;&nbsp;Rule 13d-1(d)
</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><SUP>1</SUP>The remainder of this cover page
shall be filled out for a reporting person&#146;s initial filing on this form with respect
to the subject class of securities, and for any subsequent amendment containing
information which would alter disclosures provided in a prior cover page. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The information required on the
remainder of this cover page shall not be deemed to be &#147;filed&#148; for the purpose
of Section&nbsp;18 of the Securities Exchange Act of 1934 (&#147;Act&#148;) or otherwise
subject to the liabilities of that section of the Act but shall be subject to all other
provisions of the Act (however, <I>see</I> the <I>Notes</I>). </FONT></P>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Continued
on following page(s)) </FONT></P>


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<A NAME=A011></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CUSIP No. 040712101 </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Names of Reporting Persons.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I.R.S.
          Identification Nos. of above persons (entities only). </FONT></P>

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<A NAME=A012></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kirkwood Capital, LP </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2.&nbsp;&nbsp;&nbsp;&nbsp;
          Check the Appropriate Box if a Member of a Group (See Instructions) </FONT></P>

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<A NAME=A013></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) ___ </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)<U>&nbsp;&nbsp;&nbsp;X&nbsp;&nbsp;&nbsp;</U> </FONT></P>

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     <HR ALIGN=LEFT WIDTH=100% SIZE=1 NOSHADE>

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<A NAME=A014></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SEC Use Only </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Citizenship or Place of Organization </FONT></P>

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<A NAME=A015></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New York </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>

<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH></TH>
     <TH ALIGN="CENTER"></TH>
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of     <BR>
Shares<BR>
Beneficially  <BR>
Owned by<BR>
Each Reporting<BR>
Person With
</FONT></TD>
     <TD WIDTH="50" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5.<BR>
<BR>
6.<BR>
<BR>
7.<BR>
<BR>
8.
</FONT></TD>
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Sole Voting Power:<BR>
<BR>
Shared Voting Power:     <BR>
<BR>
Sole Dispositive Power:<BR>
<BR>
Shared Dispositive Power:
</FONT></TD>
     <TD WIDTH="200"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289
</FONT></TD></TR>
</TABLE><BR>

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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Aggregate Amount Beneficially Owned by Each Reporting Person </FONT></P>

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<A NAME=A016></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289 </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Check if the Aggregate Amount in Row (9) Excludes Certain Shares (See
          Instructions) <BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;____</FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Percent of Class Represented by Amount in Row (9) </FONT></P>

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<A NAME=A017></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.4% </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Type of Reporting Person (See Instructions) </FONT></P>

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<A NAME=A018></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;PN </FONT></P>


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<A NAME=A019></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CUSIP No. 040712101 </FONT></P>

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     <HR ALIGN=LEFT WIDTH=100% SIZE=1 NOSHADE>

<!-- MARKER FORMAT-SHEET="Para (List) Flush Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Names of Reporting Persons. <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I.R.S.
          Identification Nos. of above persons (entities only). </FONT></P>

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<A NAME=A020></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Kirkwood Capital LLC </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Check the Appropriate Box if a Member of a Group (See Instructions) </FONT></P>

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<A NAME=A021></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) ___ </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)<U>&nbsp;&nbsp;&nbsp;X&nbsp;&nbsp;&nbsp;</U> </FONT></P>

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<A NAME=A022></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SEC Use Only </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Citizenship or Place of Organization </FONT></P>

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<A NAME=A023></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Delaware </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>

<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH></TH>
     <TH ALIGN="CENTER"></TH>
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of     <BR>
Shares<BR>
Beneficially  <BR>
Owned by<BR>
Each Reporting<BR>
Person With
</FONT></TD>
     <TD WIDTH="50" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5.<BR>
<BR>
6.<BR>
<BR>
7.<BR>
<BR>
8.
</FONT></TD>
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Sole Voting Power:<BR>
<BR>
Shared Voting Power:     <BR>
<BR>
Sole Dispositive Power:<BR>
<BR>
Shared Dispositive Power:
</FONT></TD>
     <TD WIDTH="200"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289
</FONT></TD></TR>
</TABLE><BR>

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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>


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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Aggregate Amount Beneficially Owned by Each Reporting Person </FONT></P>

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<A NAME=A024></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289 </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Check if the Aggregate Amount in Row (9) Excludes Certain Shares (See
          Instructions) <BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;____</FONT></P>


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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Percent of Class Represented by Amount in Row (9) </FONT></P>

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<A NAME=A025></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.4% </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Type of Reporting Person (See Instructions) </FONT></P>

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<A NAME=A026></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;OO </FONT></P>


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<A NAME=A027></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CUSIP No. 040712101 </FONT></P>

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<!-- MARKER FORMAT-SHEET="Para (List) Flush Lv 0- TNR" FSL="Workstation" -->
     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Names of Reporting Persons. <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;I.R.S.
          Identification Nos. of above persons (entities only). </FONT></P>

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<A NAME=A028></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;David Rabinowitz </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Check the Appropriate Box if a Member of a Group (See Instructions) </FONT></P>

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<A NAME=A029></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) ___ </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) <U>&nbsp;&nbsp;&nbsp;X&nbsp;&nbsp;&nbsp;</U></FONT></P>

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<A NAME=A030></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; SEC Use Only </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Citizenship or Place of Organization </FONT></P>

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<A NAME=A031></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;United States </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>

<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH></TH>
     <TH ALIGN="CENTER"></TH>
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of     <BR>
Shares<BR>
Beneficially  <BR>
Owned by<BR>
Each Reporting<BR>
Person With
</FONT></TD>
     <TD WIDTH="50" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">5.<BR>
<BR>
6.<BR>
<BR>
7.<BR>
<BR>
8.
</FONT></TD>
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Sole Voting Power:<BR>
<BR>
Shared Voting Power:     <BR>
<BR>
Sole Dispositive Power:<BR>
<BR>
Shared Dispositive Power:
</FONT></TD>
     <TD WIDTH="200"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289<BR>
<BR>
<BR>
<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289
</FONT></TD></TR>
</TABLE><BR>

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<TR VALIGN=TOP>
<TD>

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     <HR ALIGN=LEFT WIDTH=100% SIZE=1 NOSHADE>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Aggregate Amount Beneficially Owned by Each Reporting Person </FONT></P>

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<A NAME=A032></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;256,289 </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Check if the Aggregate Amount in Row (9) Excludes Certain Shares (See
          Instructions)<BR><BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;____ </FONT></P>


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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Percent of Class Represented by Amount in Row (9) </FONT></P>

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<A NAME=A033></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7.4% </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          Type of Reporting Person (See Instructions) </FONT></P>

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<A NAME=A034></A>
<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;IN </FONT></P>


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<A NAME=A035></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 1(a). Name of
Issuer: </FONT></H1>

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<A NAME=A036></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Ark Restaurants Corp.</FONT></P>

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<A NAME=A037></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 1(b). Address of
Issuer&#146;s Principal Executive Offices: </FONT></H1>

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<A NAME=A038></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;85
Fifth Avenue<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New York, NY 10003-3019</FONT></P>

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<A NAME=A039></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2(a). Name(s) of
Person(s) Filing: </FONT></H1>

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</TD>
</TR>
</TABLE>


<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH ALIGN="CENTER"></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="100" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">1.</FONT></TD>
     <TD WIDTH="500"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Kirkwood Capital, LP, a New York limited partnership ("LP");
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">2.</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Kirkwood Capital LLC, a Delaware limited liability company ("LLC"); and
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">3.</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">David Rabinowitz
</FONT></TD></TR>
</TABLE>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;LP,
LLC and Mr. Rabinowitz are collectively referred to as the &#147;Reporting Persons.&#148; </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2(b).  Address of
Principal Business Office or, if None, Residence: </FONT></H1>

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<A NAME=A040></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
1634
Ponce De Leon, Building 402, Atlanta, Georgia 30307</FONT></P>

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<A NAME=A041></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2(c). Citizenship: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;LP
is a New York entity. LLC is a Delaware entity.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mr. Rabinowitz is a citizen of the United
States.  </FONT></P>

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<A NAME=A042></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2(d). Title of
Class of Securities: </FONT></H1>

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<A NAME=A043></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Common Stock, $.01 par value</FONT></P>

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<A NAME=A044></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 2(e). CUSIP Number: </FONT></H1>

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<A NAME=A045></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;040712101 </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item 3. If this statement is filed
pursuant to &sect;&sect;240.13d-1(b) or 240.13d-2(b) or (c), check whether the person
filing is a:</B> </FONT></P>

<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH ALIGN="CENTER"></TH>
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="50" ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(a)</FONT></TD>
     <TD WIDTH="25"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="525"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Broker or dealer registered under &sect; 15 of the Act (15 U.S.C. 78o);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(b)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Bank as defined in &sect; 3(a)(6) of the Act (15 U.S.C. 78c);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(c)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Insurance company as defined in &sect; 3(a)(19) of the Act (15 U.S.C. 78c);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(d)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Investment company registered under &sect; 8 of the Investment Company Act, (15 U.S.C. 80a-8);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(e)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">An investment adviser in accordance with &sect; 240.13d-1(b)(1)(ii)(E);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(f)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">An employee benefit plan or endowment fund in accordance with &sect; 240.13d-1(b)(1)(ii)(F);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(g)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp; </FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">A parent holding company or control person in accordance with &sect; 240.13d-1(b)(1)(ii)(G);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(h)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">A savings association as defined in &sect; 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(i)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">A church plan that is excluded from the definition of an investment company under &sect; 3(c)(14) of the
Investment Company Act of 1940 (15 U.S.C. 80a-3);
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(j)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Group, in accordance with &sect; 240.13d-1(b)(1)(ii)(J).
</FONT></TD></TR>
</TABLE><BR>

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<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD>

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<A NAME=A046></A>
<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Not applicable</FONT></P>

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<A NAME=A047></A>
<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 4. Ownership: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Each
of the Reporting Persons may be deemed the beneficially own the following (all of which
are directly owned by the LP):  </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>

<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH></TH>
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="50"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="400"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD WIDTH="150"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(a)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Amount beneficially owned:
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">256,289<BR><BR>
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD COLSPAN=2><FONT FACE="Times New Roman, Times, Serif" SIZE="2"> The LLC is the general partner of the LP, and, as a result, the LLC may be deemed to possess voting and/or investment power
over the securities of the Issuer described in this schedule that are owned by the LP.  Mr. Rabinowitz serves as the
Managing Member of the LLC and, as a result, may be deemed to possess voting and/or investment power over the securities of
the Issuer described in this schedule that are owned by the LP.<BR><BR>
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(b)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Percent of class:<BR><BR>
7.4% (based on 3,462,299 common shares outstanding at December 31, 2005 according to the
Issuer's annual report on Form 10-K for the year ended October 1, 2005).<BR><BR>
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2"></FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(c)</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Number of shares as to which such person has:<BR><BR>
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(i)  Sole power to vote or to direct the vote:  <BR><BR>
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">0</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(ii)  Shared power to vote or to direct the vote: <BR><BR>
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">256,289
</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(iii)  Sole power to dispose or to direct the disposition of: <BR><BR>
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">0</FONT></TD></TR>
<TR VALIGN="TOP">
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">(iv)  Shared power to dispose or to direct the disposition of:
</FONT></TD>
     <TD><FONT FACE="Times New Roman, Times, Serif" SIZE="2">256,289
</FONT></TD></TR>
</TABLE><BR>

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<TR VALIGN=TOP>
<TD>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5.  Ownership of
Five Percent or Less of a Class: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If this statement is being filed to
report the fact that as of the date hereof the reporting person has ceased to be the
         beneficial owner of more than five percent of the class of securities, check the
following.  __ </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 6.  Ownership of
More than Five Percent on Behalf of Another Person: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 7.  Identification
and Classification of the Subsidiary Which Acquired the Security          Being Reported
on by the Parent Holding Company: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 8.  Identification
and Classification of Members of the Group: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 9.  Notice of
Dissolution of Group: </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
applicable </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 10.  Certification. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By signing below, I certify that, to
the best of my knowledge and belief, the securities referred to above were not acquired
         and are not held for the purpose of or with the effect of changing or
influencing the control of the issuer of the          securities and were not acquired
and are not held in connection with or as a participant in any transaction having that
         purpose or effect. </FONT></P>


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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURE </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After
reasonable inquiry and to the best of my knowledge and belief, I certify that the
information set forth in this statement is true, complete and correct. </FONT></P>

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</TD>
</TR>
</TABLE>
<BR>

<TABLE WIDTH="600" BORDER="0" CELLPADDING="0" CELLSPACING="0">
<TR VALIGN="BOTTOM">
     <TH></TH>
     <TH></TH></TR>
<TR VALIGN="TOP">
     <TD WIDTH="300"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT></TD>
     <TD WIDTH="300"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">February 13, 2006<BR>
(Date)<BR>
<BR>
<BR>
<U>/s/ David Rabinowitz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
(Signature)<BR>
David Rabinowitz,<BR>
Individually, and as managing member of Kirkwood <BR>
Capital LLC, general partner of Kirkwood Capital, LP<BR>
(Name/Title)
</FONT></TD></TR>
</TABLE>


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