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<SEC-DOCUMENT>0000930413-09-000528.txt : 20090128
<SEC-HEADER>0000930413-09-000528.hdr.sgml : 20090128
<ACCEPTANCE-DATETIME>20090128171220
ACCESSION NUMBER:		0000930413-09-000528
CONFORMED SUBMISSION TYPE:	DEF 14A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20090324
FILED AS OF DATE:		20090128
DATE AS OF CHANGE:		20090128
EFFECTIVENESS DATE:		20090128

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:		DEF 14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09453
		FILM NUMBER:		09552119

	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>DEF 14A
<SEQUENCE>1
<FILENAME>c56477_def14a.htm
<TEXT>

<HTML>
<HEAD>
   <TITLE>c56477_def14a.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
</HEAD>

<BODY bgcolor="#ffffff">
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=73% align=left>&nbsp;</TD>
    <TD width=24% align=left><hr noshade  width="100%" size=1> </TD>
    <TD width=3% align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center>&nbsp; </TD>
    <TD align=center><font size=2 face="serif">OMB APPROVAL</font></TD>
    <TD align=center>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left><hr noshade  width="100%" size=1> </TD>
    <TD align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left> <FONT size=2 face="serif">OMB Number: 3235-0059</FONT> </TD>
    <TD align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left> <FONT size=2 face="serif">Expires: May 31, 2009 </FONT> </TD>
    <TD align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left> <FONT size=2 face="serif">Estimated average burden</FONT> </TD>
    <TD align=left>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left> <FONT size=2 face="serif">hours per response</FONT>&nbsp; <font size=2 face="serif">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 87.50</font>&nbsp;</TD>
    <TD align=left>&nbsp;  </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left><hr noshade  width="100%" size=1> </TD>
    <TD align=left>&nbsp; </TD>
  </TR>
</TABLE>
<P align="center"><FONT size=2 face="serif"><B>UNITED STATES</B><br>
</FONT><FONT size=2 face="serif"><B>SECURITIES AND EXCHANGE COMMISSION</B><br>
<B>Washington, D.C. 20549</B></FONT></P>
<P align="center"> <FONT size=2 face="serif"><B>SCHEDULE 14A</B><BR>
<B>(Rule 14a-101)</B></FONT></P>
<P align="center"> <FONT size=2 face="serif"><B>INFORMATION REQUIRED IN PROXY STATEMENT</B><BR>
<B>SCHEDULE 14A INFORMATION</B></FONT></P>
<P align="center"> <FONT size=2 face="serif"><B>Proxy Statement Pursuant to Section 14(a) of the
Securities</B><BR>
<B>Exchange Act of 1934 (Amendment No. &nbsp; &nbsp; &nbsp; )</B></FONT></P>
<P>
<FONT size=2 face="serif">Filed by the Registrant&nbsp;&nbsp; [X] <br>
</FONT><FONT size=2 face="serif">Filed by a Party other than the Registrant &nbsp;&nbsp;[_]</FONT></P>
<P>
<FONT size=2 face="serif">Check the appropriate box:</FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=3>
<TR align="left" valign="top">
        <TD width="4%" nowrap>
<FONT size=2 face="serif">[_]</FONT></TD>
        <TD width="96%">
<FONT size=2 face="serif">Preliminary Proxy Statement</FONT>    </TD>
  </TR>
<TR align="left" valign="top">
        <TD nowrap>
<FONT size=2 face="serif">[_]</FONT></TD>
        <TD>
      <FONT size=2 face="serif"><B>CONFIDENTIAL, FOR USE OF THE COMMISSION ONLY (as permitted by Rule 14a-6(e)(2))</B></FONT></TD>
  </TR>
<TR align="left" valign="top">
        <TD nowrap>
<FONT size=2 face="serif">[X]</FONT></TD>
        <TD>
<FONT size=2 face="serif">Definitive Proxy Statement</FONT>     </TD>
</TR>
<TR align="left" valign="top">
        <TD nowrap>
<FONT size=2 face="serif">[_]</FONT></TD>
        <TD>
<FONT size=2 face="serif">Definitive Additional Materials</FONT>        </TD>
</TR>
<TR align="left" valign="top">
  <TD nowrap><font size=2 face="serif">[_]</font></TD>
  <TD><font size=2 face="serif">Soliciting Material Pursuant to &#167; 240.14a-12</font></TD>
</TR>
</TABLE>
<br>
<P align="center">ARK RESTAURANTS CORP.</P>
<table width="100%"  border="0" cellspacing="0" cellpadding="0">
  <tr>
    <td><hr noshade  width="100%" size=1></td>
  </tr>
  <tr>
    <td align="center"><font size=2 face="serif">(Name of Registrant as Specified In Its Charter) </font></td>
  </tr>
  <tr>
    <td align="center">&nbsp;</td>
  </tr>
  <tr>
    <td align="center"><hr noshade  width="100%" size=1></td>
  </tr>
  <tr>
    <td align="center"><font size=2 face="serif">(Name of Person(s) Filing Proxy Statement, if Other Than the Registrant) </font></td>
  </tr>
</table>
<P>
<FONT size=2 face="serif">Payment of Filing Fee (Check the appropriate box): </FONT></P>
<TABLE border=0 cellpadding=0 cellspacing=6>
<TR align="left" valign="top">
        <TD width="47" nowrap>
<FONT size=2 face="serif">[X]</FONT></TD>
        <TD colspan="2">
<FONT size=2 face="serif">No fee required.</FONT>       </TD>
</TR>
<TR align="left" valign="top">
        <TD nowrap>
<FONT size=2 face="serif">[_]</FONT></TD>
        <TD colspan="2">
<FONT size=2 face="serif">Fee computed on table below per Exchange Act Rules 14a-6(i)(1) and 0-11.</FONT>       </TD>
</TR>
<TR align="left" valign="top"><TD colspan=3>&nbsp;</TD></TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">1)</font></TD>
  <TD colspan=2><font size=2 face="serif">Title of each class of securities to which transaction applies:</font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan=3><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">2)</font></TD>
  <TD colspan=2><font size=2 face="serif">Aggregate number of securities to which transaction applies: </font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan=3><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">3)</font></TD>
  <TD colspan=2><font size=2 face="serif">Per unit price or other underlying value of transaction computed pursuant to Exchange Act Rule 0-11 (set forth the amount on which the filing fee is calculated and state how it was determined):</font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan=3><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">4)</font></TD>
  <TD colspan=2><font size=2 face="serif">Proposed maximum aggregate value of transaction:</font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan=3><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">5)</font></TD>
  <TD colspan=2><font size=2 face="serif">Total fee paid:</font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan="3"><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">[_]</font></TD>
  <TD colspan=2><font size=2 face="serif">Fee paid previously with preliminary materials:</font> </TD>
</TR>
<TR align="left" valign="top">
  <TD colspan="3"><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD><font size=2 face="serif">[_]</font>&nbsp;</TD>
  <TD colspan=2><font size=2 face="serif">Check box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2) and identify the filing for which the offsetting fee was paid previously. Identify the previous filing by registration statement number, or the form or schedule and the date of its filing.</font></TD>
</TR>
<TR align="left" valign="top">
  <TD>&nbsp;</TD>
  <TD width="48"><font size=2 face="serif">1)</font></TD>
  <TD width="1095"><font size=2 face="serif">Amount previously paid:</font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan="3"><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD>&nbsp;</TD>
  <TD><font size=2 face="serif">2)</font></TD>
  <TD><font size=2 face="serif">Form, Schedule or Registration Statement No.:</font>&nbsp;</TD>
</TR>
<TR align="left" valign="top">
  <TD colspan="3"><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD>&nbsp;</TD>
  <TD><font size=2 face="serif">3)</font></TD>
  <TD><font size=2 face="serif">Filing Party:</font>&nbsp;</TD>
</TR>
<TR align="left" valign="top">
  <TD colspan="3"><hr noshade  width="100%" size=1></TD>
  </TR>
<TR align="left" valign="top">
  <TD>&nbsp;</TD>
  <TD><font size=2 face="serif">4)</font></TD>
  <TD><font size=2 face="serif">Date Filed:</font></TD>
</TR>
<TR align="left" valign="top">
  <TD colspan="3"><hr noshade  width="100%" size=1></TD>
  </TR>
</TABLE>

<HR noshade  width="100%" size=4>
<P align="left" style="page-break-before:always"></P><PAGE>








<div align="center"><B><FONT size=2 face="serif">ARK RESTAURANTS CORP.</FONT></B><BR>
  <BR>
  <B><FONT size=2 face="serif">85 Fifth Avenue </FONT></B><BR>
  <B><FONT size=2 face="serif">New York, New York 10003 <br>
  </FONT></B>_______________
</div>
<P align="center">
<B><FONT size=2 face="serif">NOTICE OF ANNUAL MEETING OF SHAREHOLDERS</FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">To Be Held on March 24, 2009</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">To Shareholders of </FONT><BR>
<FONT size=2 face="serif">A</FONT><FONT size=1 face="serif">RK </FONT><FONT size=2 face="serif">R</FONT><FONT size=1 face="serif">ESTAURANTS </FONT><FONT size=2 face="serif">C</FONT><FONT size=1 face="serif">ORP</FONT><FONT size=2 face="serif">.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">N</FONT><FONT size=1 face="serif">OTICE IS </FONT><FONT size=2 face="serif">H</FONT><FONT size=1 face="serif">EREBY </FONT><FONT size=2 face="serif">G</FONT><FONT size=1 face="serif">IVEN
</FONT><FONT size=2 face="serif">that the Annual Meeting of Shareholders of Ark Restaurants Corp. (the &#8220;Company&#8221;) will be held on March 24, 2009 at 10:00 A.M., New York City time, at Bryant Park Grill, located at 25 West 40th Street, New
York, New York, for the following purposes: </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR>
	<TD width="6%" valign=top nowrap>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(1)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=94%>
<P align="left"><FONT size=2 face="serif">To elect a board of nine directors;</FONT></P>
	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(2)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=94%>
<P align="left"><FONT size=2 face="serif">To ratify the appointment of J.H. Cohn LLP (&#8220;Cohn&#8221;) as independent auditors for the 2009 fiscal year; and</FONT></P>
	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(3)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=94%>
<P align="left"><FONT size=2 face="serif">To transact such other business as may properly come before the meeting or any adjournments thereof.</FONT></P>
	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR></TABLE>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The Board of Directors has fixed the close of business on February 10, 2009 as the record date for the determination of shareholders entitled to notice of, and to vote at, the meeting. All
shareholders are cordially invited to attend. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="serif">YOU ARE REQUESTED, WHETHER OR NOT YOU PLAN TO BE PRESENT AT THE MEETING, TO DATE, SIGN AND RETURN PROMPTLY THE ACCOMPANYING PROXY IN THE ENCLOSED ENVELOPE TO WHICH NO POSTAGE NEED BE AFFIXED
IF MAILED IN THE UNITED STATES. IF YOU ATTEND THE MEETING IN PERSON, YOU MAY WITHDRAW THE PROXY AND VOTE YOUR OWN SHARES. </FONT></B></P>
<P align="left">&nbsp;</P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
  <TR>
    <TD width="57%" valign=top nowrap>&nbsp; </TD>
    <TD width=43%><P align="left"><FONT size=2 face="serif">By Order of the Board
          of Directors,</FONT></P></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><FONT size=2 face="serif">Michael P. Buck </FONT><BR>
      <I><FONT size=2 face="serif">Secretary and General Counsel </FONT></I></TD>
  </TR>
</TABLE><P align="left">&nbsp;</P>
<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD align=left nowrap><div align="center"><B><FONT size=2 face="serif">TABLE OF CONTENTS</FONT></B> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">ANNUAL MEETING INFORMATION</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">1</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">CORPORATE GOVERNANCE; DIRECTOR AND COMMITTEE INFORMATION</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">4</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">PROPOSAL 1 &#8212; ELECTION OF DIRECTORS</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">5</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">EXECUTIVE OFFICER</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">7</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">PROPOSAL 2: RATIFICATION OF APPOINTMENT OF INDEPENDENT AUDITOR</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">7</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">AUDIT COMMITTEE REPORT</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">7</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">AUDIT FEES AND SERVICES</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">8</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">EXECUTIVE COMPENSATION</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
      <div align="right"><FONT size=2 face="serif">9</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">SUMMARY COMPENSATION TABLE</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
      <div align="right"><FONT size=2 face="serif">9</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END TABLE</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">10</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">DIRECTOR COMPENSATION</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">10</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">STOCK OWNERSHIP INFORMATION</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">11</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">13</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">CERTAIN RELATIONSHIPS AND RELATED PERSON TRANSACTIONS</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">13</FONT> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">ADDITIONAL INFORMATION</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
      <div align="right"><FONT size=2 face="serif">14</FONT> </div></TD>
</TR>
</TABLE>
<BR><P align="left">&nbsp;</P>&nbsp;&nbsp;<P align="left">&nbsp;</P>

<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<P align="center">
<B><FONT size=2 face="serif">ARK RESTAURANTS CORP.</FONT></B><br>
_______________

<P align="center">
<B><FONT size=2 face="serif">PROXY STATEMENT</FONT></B><br>
_______________

<P align="center">
<B><FONT size=2 face="serif">ANNUAL MEETING INFORMATION</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">This proxy statement contains information related to the annual meeting of shareholders of Ark Restaurants Corp. (&#8220;Ark&#8221; or the &#8220;Company&#8221;) to be held at Bryant Park Grill, located at 25 West 40th
Street, New York, New York, at 10:00 A.M., New York City time, on March 24, 2009 and at any adjournment or adjournments thereof (the &#8220;Meeting&#8221;). This proxy statement was prepared under the direction of our Board of Directors (the
&#8220;Board of Directors&#8221; or the &#8220;Board&#8221;) to solicit your proxy for use at the annual meeting. It will be mailed to shareholders on or about February 17, 2009.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Important Notice Regarding the Availability of Proxy Materials for the Annual Meeting to be Held on March 24, 2009 </FONT></I></B></P>
<P align="left">
<B><FONT size=2 face="serif">This Proxy Statement, the form of proxy and the Company&#8217;s Annual Report are available at </FONT></B><B><I><U><FONT size=2 face="serif">www.cstproxy.com/arkrestaurants/2009</FONT></U></I></B><B><FONT size=2 face="serif">. </FONT></B></P>
<P align="left">
<B><I><FONT size=2 face="serif">Who may attend the annual meeting?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">All shareholders of record at the close of business on February 10, 2009 (the &#8220;Record Date&#8221;), or their duly appointed proxies, and our invited guests may attend the Meeting. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Who may vote?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">You may vote if you owned our common stock as of the close of business on the Record Date. Each share of our common stock is entitled to one vote. As of the Record Date, there were 3,489,845</FONT><B><FONT size=2 face="serif"> </FONT></B><FONT size=2 face="serif">shares of common stock outstanding and entitled to vote at the Meeting.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">What will I be voting on?</FONT></I></B><BR>
<BR>
<FONT size=2 face="serif">You will be voting on the following:</FONT></P>
<UL>
<LI>
<P align="left"><FONT size=2 face="serif">The election of nine (9) directors for a term to expire at the next annual meeting of shareholders; and</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">The ratification of the selection of J.H. Cohn LLP (&#8220;Cohn&#8221;) as our independent registered public</FONT> <FONT size=2 face="serif">accounting firm for fiscal 2009.</FONT></P></LI>
</UL>
<P align="left">
<B><I><FONT size=2 face="serif">What are the voting recommendations of the Board of Directors?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The Board of Directors recommends that you vote your shares &#8220;FOR&#8221; each of the nominees named in this proxy statement for election to the Board and &#8220;FOR&#8221; ratification of the selection of Cohn as our
independent registered public accounting firm for fiscal 2009.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">How do I vote?</FONT></I></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Return Your Proxy Card By Mail</FONT></I></B><B><FONT size=2 face="serif">: </FONT></B><FONT size=2 face="serif">You may vote by completing, signing and returning the enclosed proxy card
in the postage-paid envelope provided with this proxy statement. The proxy holders will vote your shares according to your directions. If you sign and return your proxy card without specifying choices, your shares will be voted by the persons named
in the proxy in accordance with the recommendations of the Board of Directors as set forth in this proxy statement.</FONT></P>

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<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> </FONT><B><I><FONT size=2 face="serif">Vote at the Meeting</FONT></I></B><B><FONT size=2 face="serif">: </FONT></B><FONT size=2 face="serif">You may cast your vote in person at the Meeting. Written ballots will be passed
out to anyone who wants to vote in person at the meeting.</FONT></P>
<P align="left">
<FONT size=2 face="serif">Even if you plan to attend the meeting, you are encouraged to vote your shares by proxy. You may still vote your shares in person at the Meeting even if you have previously voted by proxy. If you are present at the Meeting
and desire to vote in person, your vote by proxy will not be used. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">What if I hold my shares in &#8220;street name&#8221;?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">You should follow the voting directions provided by your broker or nominee. You may complete and mail a voting instruction card to your broker or nominee or, in most cases, submit voting instructions by telephone or the
Internet to your broker or nominee. If you provide specific voting instructions by mail, telephone or the Internet, your broker or nominee will vote your shares as you have directed.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Can I change my mind after I vote?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">Yes. If you are a shareholder of record, you may change your vote or revoke your proxy at any time before it is voted at the Meeting by:</FONT></P>
<UL>
<LI>
<P align="left"><FONT size=2 face="serif">signing another proxy card with a later date and returning it to us prior to the Meeting;</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">giving written notice of revocation to Ark Restaurants Corp., Attention Treasurer, 85 Fifth Avenue, New</FONT> <FONT size=2 face="serif">York, NY 10003; or</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">attending the Meeting and voting in person.</FONT></P></LI>
</UL>
<P align="left">
<FONT size=2 face="serif">If you hold your shares in street name, you may submit new voting instructions by contacting your broker, bank or other nominee. You may also vote in person at the Meeting if you obtain a legal proxy from your broker, bank
or other nominee.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Who will count the votes?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">A representative of our Transfer Agent will count the votes and will serve as the independent inspector of elections.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Will my shares be voted if I do not provide my proxy?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">If you are the shareholder of record and you do not vote or provide a proxy, your shares will not be voted.</FONT></P>
<P align="left">
<FONT size=2 face="serif">Under the rules of various national and regional securities exchanges, brokers may generally vote on routine matters, such as the election of directors, but cannot vote on non-routine matters, such as an amendment to the
Articles of Incorporation or the adoption or amendment of a stock option plan, unless they have received voting instructions from the person for whom they are holding shares. If your broker does not receive instructions from you on how to vote
particular shares on matters on which your broker does not have discretionary authority to vote, your broker will return the proxy form to us, indicating that he or she does not have the authority to vote on these matters. This is generally referred
to as a &#8220;broker non-vote&#8221; and will affect the outcome of the voting as described below, under &#8220;What vote is required to approve each proposal?&#8221; Therefore, we encourage you to provide directions to your broker as to how you
want your shares voted on all matters to be brought before the meeting. You should do this by carefully following the instructions your broker gives you concerning its procedures. This ensures that your shares will be voted at the meeting.
</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">How many votes must be present to hold the meeting?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">A majority of the outstanding shares entitled to vote at the Meeting, represented in person or by proxy, will constitute a quorum. Shares of common stock represented in person or by proxy, including shares which abstain or
do not vote with respect to one or more of the matters presented for shareholder approval, will be counted for purposes of determining whether a quorum is present.</FONT></P>
<P align="center">
<FONT size=2 face="serif">2</FONT></P>

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<P align="left">
<B><I><FONT size=2 face="serif">What vote is required to approve each proposal?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">In accordance with our bylaws, the nominees for director receiving the highest number of votes cast in person or by proxy at the Meeting (also referred to as a plurality of the votes cast) will be elected. Broker non-votes
will not be counted as entitled to vote, but will count for purposes of determining whether or not a quorum is present on the matter. Therefore, a broker non-vote has no effect on the election of directors. Other issues are determined by a majority
of votes cast. If you mark your proxy to withhold your vote for a particular nominee on your proxy card, your vote will not count either &#8220;for&#8221; or &#8220;against&#8221; the nominee.</FONT></P>
<P align="left">
<FONT size=2 face="serif">Shares that abstain from voting as to a particular matter will not be counted as votes in favor of such matter, and also will not be counted as votes cast or shares voting on such matter. Accordingly, abstentions will not
be included in vote totals and will not affect the outcome of the voting for either proposal.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Who will pay for this proxy solicitation?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">We will bear the cost of preparing, assembling and mailing the proxy material and of reimbursing brokers, nominees, fiduciaries and other custodians for out-of-pocket and clerical expenses of transmitting copies of the
proxy material to the beneficial owners of our shares. A few of our officers and employees may participate in the solicitation of proxies without additional compensation.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Will any other matters be voted on at the Meeting?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">As of the date of this proxy statement, our management knows of no other matter that will be presented for consideration at the Meeting other than those matters discussed in this proxy statement. If any other matters
properly come before the Meeting and call for a vote of shareholders, validly executed proxies in the enclosed form returned to us will be voted in accordance with the recommendation of the Board of Directors, or, in the absence of such a
recommendation, in accordance with the judgment of the proxy holders.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">What are the deadlines for stockholder proposals for next year&#8217;s Meeting? </FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">Stockholders may submit proposals on matters appropriate for stockholder action at future annual meetings by following the rules of the Securities and Exchange Commission. Proposals intended for inclusion in next
year&#8217;s proxy statement and proxy card must be received by not later than September 26, 2009. All proposals and notifications should be addressed to Ark Restaurants Corp., Attention Treasurer, 85 Fifth Avenue, New York, NY 10003. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Where can I find the voting results?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The preliminary voting results will be announced at the Meeting. The final results will be published in our quarterly report on Form 10-Q for the second quarter of fiscal 2009.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">What is the Company&#8217;s website address?</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">Our website address is </FONT><I><U><FONT size=2 face="serif">www.arkrestaurants.com.</FONT></U></I><I><FONT size=2 face="serif"> </FONT></I><FONT size=2 face="serif">We make this proxy statement, our annual report on Form
10-K, quarterly reports on Form 10-Q, current reports on Form 8-K and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) available on
our website in the About Ark - SEC Filings section, as soon as reasonably practicable after electronically filing such material with the United States Securities and Exchange Commission (&#8220;SEC&#8221;).</FONT></P>
<P align="left">
<FONT size=2 face="serif">This information is also available free of charge at the SEC&#8217;s website located at </FONT><I><U><FONT size=2 face="serif">www.sec.gov.</FONT></U></I><I><FONT size=2 face="serif"> </FONT></I><FONT size=2 face="serif">Shareholders may also read and copy any reports, statements and other information filed by us with the SEC at the SEC public reference room at 100 F Street, N.E., Room 1580, Washington, D.C. 20549. Please call the SEC at 1-800-SEC-0330
or visit the SEC&#8217;s website for further information on its public reference room.</FONT></P>
<P align="left">
<FONT size=2 face="serif">The references to our website address and the SEC&#8217;s website address do not constitute incorporation by reference of the information contained in these websites and should not be considered part of this
document.</FONT></P>
<P align="center">
<FONT size=2 face="serif">3</FONT></P>

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<P align="center">
<B><FONT size=2 face="serif">CORPORATE GOVERNANCE; DIRECTOR AND COMMITTEE INFORMATION</FONT></B></P>
<P align="left">
<B><I><FONT size=2 face="serif">Corporate Governance</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">We seek to follow best practices in corporate governance in a manner that is in the best interests of our business and stockholders. Our current corporate governance principles, including the Code of Ethics and the charters
of each of the Audit Committee and Nominating and Governance Committee are all available under About Ark -- Corporate Governance on our website at www.arkrestaurants.com. We are in compliance with the corporate governance requirements imposed by the
Sarbanes-Oxley Act, the Securities and Exchange Commission and the NASDAQ Marketplace Rules. We will continue to modify our policies and practices to meet ongoing developments in this area. Aspects of our corporate governance principles are
discussed throughout this Proxy Statement.</FONT><FONT face="serif"> </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Director Independence</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The Board has determined that each of the following directors is an &#8220;independent director&#8221; as such term is defined in NASDAQ Marketplace Rule 4200(a)(15): Bruce R. Lewin, Marcia Allen, Steven Shulman, Arthur
Stainman and Stephen Novick. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Board and Committee Meeting Attendance</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">During the past year, the Board held five meetings. Each member of the Board attended at least 75% of the meetings of the Board and committees on which he or she served. Independent directors meet at least twice per year
without management present.</FONT><B><I><FONT size=2 face="serif"> </FONT></I></B></P>
<P align="left">
<B><I><FONT size=2 face="serif">Board Committees</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The Board has delegated various responsibilities and authority to different Board committees. The Board has three standing committees: the Compensation Committee, the Audit Committee and the Nominating and Corporate
Governance Committee. The Board has appointed only independent directors to such committees. The members of each committee are appointed by the Board and serve one year terms. Committees regularly report on their activities and actions to the full
Board of Directors. Each committee has a written charter adopted by the Board of Directors under which it operates.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Compensation Committee</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">Ms. Allen (Chairperson) and Messrs. Shulman and Stainman currently serve as members of the Compensation Committee of the Board. The Compensation Committee: (i) oversees and sets the compensation and benefits arrangements of
our Chief Executive Officer and certain other executives; (ii) provides a general review of, and makes recommendations to, the Board of Directors or to our shareholders with respect to our equity-based compensation plans; and (iii) implements,
administers, operates and interprets all equity-based and similar compensation plans to the extent provided under the terms of such plans..</FONT></P>
<P align="left">
<FONT size=2 face="serif">The Board of Directors adopted a written charter under which the Compensation Committee operates. The Compensation Committee held two meetings in 2008. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Audit Committee</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">Messrs. Lewin (Chairperson) and Stainman and Ms. Allen currently serve as members of the Audit Committee of the Board of Directors. The Audit Committee is responsible for, among other things, and engaging the independent
auditors, receiving and reviewing the recommendations of the independent auditors, reviewing consolidated financial statements of the Company, meeting periodically with the independent auditors and Company personnel with respect to the adequacy of
internal accounting controls, resolving potential conflicts of interest and reviewing Company&#8217;s accounting policies.</FONT></P>
<P align="left">
<FONT size=2 face="serif">The Board of Directors has determined that all of the members of the Audit Committee meet the independence criteria for audit committees and have the qualifications set forth in the listing standards of NASDAQ and Rule
10A-3 under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;). The Board of Directors has also designated Ms. Allen as an audit committee financial expert within the meaning of Item 401(h) of</FONT></P>
<P align="center">
<FONT size=2 face="serif">4</FONT></P>

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<A name="page_7"></A>

<P align="left">
<FONT size=2 face="serif">Regulation S-K under the Exchange Act and the Board of Directors has determined that she has the financial sophistication required under the listing standards of NASDAQ.</FONT></P>
<P align="left">
<FONT size=2 face="serif">The Board of Directors adopted a written charter under which the Audit Committee operates. The Board of Directors reviews and assesses the adequacy of the charter of the Audit Committee on an annual basis.</FONT></P>
<P align="left">
<FONT size=2 face="serif">The Audit Committee held five meetings during 2008.</FONT><BR>
<BR>
<B><I><FONT size=2 face="serif">Nominating and Corporate Governance Committee</FONT></I></B><FONT size=2 face="serif"> </FONT></P>
<P align="left">
<FONT size=2 face="serif">Messrs. Novick (Chairperson), Stainman and Lewin currently serve as members of the Nominating and Corporate Governance Committee of the Board. The Board of Directors adopted a written charter under which the Nominating and
Corporate Governance Committee operates. The Nominating and Corporate Governance Committee approved the nomination of the candidates reflected in Proposal One, which candidates were approved by the Board of Directors.</FONT></P>
<P align="left">
<FONT size=2 face="serif">The duties of the Nominating and Corporate Governance Committee are to recommend to the Board nominees to the Board of Directors and its standing committees. Although the Nominating and Corporate Governance Committee has
not established minimum qualifications for director candidates, it will consider, among other factors:</FONT></P>
<UL>
<LI>
<P align="left"><FONT size=2 face="serif">Judgment</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">Skill</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">Diversity</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">Experience with businesses and other organizations of comparable size</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">The interplay of the candidate&#8217;s experience with the experience of other Board members</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">The extent to which the candidate would be a desirable addition to the Board and any committees of the</FONT> <FONT size=2 face="serif">Board</FONT></P></LI>
</UL>
<P align="left">
<FONT size=2 face="serif">The Nominating and Corporate Governance Committee will consider all director candidates recommended by stockholders. Any stockholder who desires to recommend a director candidate may do so in writing, giving each
recommended candidate&#8217;s name, biographical data and qualifications, by mail addressed to the Chairman of the Nominating and Corporate Governance Committee, in care of Ark Restaurants Corp., 85 Fifth Avenue, New York, New York 10003. Members of
the Nominating and Corporate Governance Committee will assess potential candidates on a regular basis. </FONT></P>
<P align="left">
<FONT size=2 face="serif">The Nominating and Corporate Governance Committee held one meeting in 2008. </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">PROPOSAL 1: ELECTION OF DIRECTORS</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">Our Amended and Restated Certificate of Incorporation provides that the number of directors constituting the Board of Directors shall not be fewer than three nor more than 15, with the exact number to be fixed by a
resolution adopted by the affirmative vote of a majority of the Board. The Board of Directors has fixed the number of directors at nine. The term of office of each director is one year, commencing at this annual meeting and ending at the annual
meeting of shareholders to be held in 2009. Each director elected will continue in office until he resigns or until a successor has been elected and qualified. Stockholders cannot vote or submit proxies for a greater number of persons than the nine
nominees named in this Proposal One.</FONT></P>
<P align="left">
<FONT size=2 face="serif">Each of the nominees named below is at present a director of the Company and has consented to serve if elected. If any nominee should be unable to serve or will not serve for any reason, the persons designated on the
accompanying form of proxy will vote in accordance with their judgment. We know of no reason why the nominees would not be able to serve if elected.</FONT></P>
<P align="center">
<FONT size=2 face="serif">5</FONT></P>

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<A name="page_8"></A>

<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=19% align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT size=1 face="serif"><U>Name</U></FONT></B>	</TD>
	<TD width=1%>&nbsp;	</TD>
	<TD width=7% align=center nowrap>
<B><U><FONT size=1 face="serif">Age</FONT></U></B>	</TD>
	<TD width=3%>&nbsp;	</TD>
	<TD width=52% align=right nowrap>
      <div align="center"><B><FONT size=1 face="serif">Principal Occupation and Position with the Company</FONT></B> </div></TD>
	<TD width=7%>&nbsp;	</TD>
	<TD width=11% align=center>
<B><FONT size=1 face="serif">Director</FONT></B>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif"><U>Company</U></FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif"><U>Since</U></FONT></B>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Michael Weinstein</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">65</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Chairman of the Board and Chief Executive Officer of</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">1983</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">the Company</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Robert Towers</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">61</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">President, Chief Operating Officer and Treasurer of the</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">1987</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Company</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Vincent Pascal</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">65</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Senior Vice President of the Company</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">1985</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Paul Gordon</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">57</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Senior Vice President of the Company</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">1996</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Marcia Allen</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">58</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Chief Executive Officer, Allen &amp; Associates</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">2003</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Bruce R. Lewin</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">61</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Chairman and President, Continental Hosts, Ltd.</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">2000</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Steven Shulman</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">67</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Managing Director, Hampton Group Inc.</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">2003</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left>
<FONT size=2 face="serif">Arthur Stainman</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">66</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Senior Managing Director, First Manhattan Co.</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">2004</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Stephen Novick</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
      <div align="center"><FONT size=2 face="serif">68</FONT>      </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
<FONT size=2 face="serif">Senior Advisor, Andrea and Charles Bronfman</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2005</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">Philanthropies</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
</TR>
</TABLE>
<div style="border-bottom:1px solid #000000; width:100px">&nbsp;</div>
<BR>
<P align="left">
<B><FONT size=2 face="serif">Biographical Information</FONT></B></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Michael Weinstein</FONT></I></B><FONT size=2 face="serif"> has been our Chief Executive Officer and a director since our inception in January 1983, was elected Chairman in 2004 and was
President of the Company from January 1983 to September 2007. Mr. Weinstein is also the President of each of our subsidiaries. During the past five years, Mr. Weinstein has been an officer, director and 25% shareholder of Easy Diners, Inc., a
restaurant management company which operated a restaurant in New York City until January 31, 2002. Mr. Weinstein is also a director and 25% shareholder of RSWB Corp. and BSWR Corp. (since April 1998) each of which operates a restaurant in New York
City. Mr. Weinstein is also the owner of 24% of the membership interests of each of Dockeast, LLC and Dockwest, LLC, each of which operates a restaurant in New York City. Easy Diners, Inc., RSWB Corp., Dockeast, LLC, Dockwest, LLC and BSWR Corp. are
not subsidiaries or affiliates of the Company. Mr. Weinstein spends substantially all of his business time on Company-related matters. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Robert Towers</FONT></I></B><FONT size=2 face="serif"> has
been employed by us since November 1983 and was elected Vice President, Treasurer
and a director in March 1987. Mr. Towers became Executive Vice President and
Chief Operating Officer in April 2001 and was promoted to President in September
2007. Mr. Towers is also the Executive Vice President, Treasurer and Secretary
of each of our subsidiaries. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Vincent Pascal</FONT></I></B><FONT size=2 face="serif"> has been employed by us since 1983 and was elected Vice President, Assistant Secretary and a director in 1985. Mr. Pascal became a
Senior Vice President in 2001.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Paul Gordon</FONT></I></B><FONT size=2 face="serif"> has been employed by us since 1983 and was elected as a director in November 1996 and a Senior Vice President in April 2001. Mr.
Gordon is the manager of the our Las Vegas operations, and is a Senior Vice President of each of the Company&#8217;s Las Vegas, Nevada subsidiaries. Prior to assuming that role in 1996, Mr. Gordon was the manager of the Company&#8217;s operations in
Washington, D.C. commencing in 1989.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Marcia Allen</FONT></I></B><FONT size=2 face="serif"> was elected a director of the Company in 2003. For the past five years, Ms. Allen has been the Chief Executive Officer of Allen &amp;
Associates Inc., a business and acquisition consulting firm. Also, from December 2001 to August 2002 Ms. Allen served as President and a member of the board of directors of Accesspoint Inc. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Bruce R. Lewin</FONT></I></B><FONT size=2 face="serif"> was elected a director of the Company in February 2000. Mr. Lewin has been the President and a director of Continental Hosts, Ltd
since August 2001. He is also a founder of Fuze Beverage, LLC. Mr. Lewin was formerly a director of the Bank of Great Neck (in New York), and a former director of the New York City Chapter of the New York State Restaurant Association. He has been
owner and President of Bruce R. Lewin Fine Art since 1985. </FONT></P>
<P align="center">
<FONT size=2 face="serif">6</FONT></P>

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<P STYLE="page-break-before:always"></P><PAGE>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Steven Shulman</FONT></I></B><FONT size=2 face="serif"> was elected a director of the Company in December 2003. During the past five years, Mr. Shulman has been the managing director of
Hampton Group, a company engaged in the business of making private investments. Mr. Shulman also serves as a director of various private companies.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Arthur Stainman</FONT></I></B><FONT size=2 face="serif"> was elected director of the Company in 2004. Mr. Stainman is a senior managing director of First Manhattan Co. of New York City, a
money management firm, and has over twenty years experience managing money for high net worth individuals. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Stephen Novick </FONT></I></B><FONT size=2 face="serif">was elected director of the Company in 2005. Mr. Novick serves as Senior Advisor for the Andrea and Charles Bronfman
Philanthropies, a private family foundation. From 1990 to 2004, Mr. Novick served as Chief Creative Officer of Grey Global Group, an advertising agency. Mr. Novick continues to serve as a consultant for Grey Global Group. He also serves as a member
of the Board of Directors of Toll Brothers, Inc. </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">THE BOARD OF DIRECTORS RECOMMENDS A VOTE &#8220;FOR&#8221; THE ELECTION OF EACH NAMED <br>
NOMINEE. </FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">EXECUTIVE OFFICER</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">The executive officer is the officer who is not a member of our Board but who is an executive officer of the Company pursuant to Section 16 of the Exchange Act. </FONT></P>
<P align="left">
<FONT size=2 face="serif">Robert Stewart, age 52, has been employed by us since June 2002 and was elected Chief Financial Officer effective as of June 24, 2002. For the three years prior to joining us, Mr. Stewart was a Chief Financial Officer and
Executive Vice President at Fortis Capital Holdings. For eleven years prior to joining Fortis Capital Holdings, Mr. Stewart held senior financial and audit positions in Skandinaviska Enskilda Banken in their New York, London and Stockholm offices.
</FONT></P>
<P align="center">
<B><FONT size=2 face="serif">PROPOSAL 2: RATIFICATION OF APPOINTMENT OF INDEPENDENT AUDITORS</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">The Audit Committee has recommended, and the Board of Directors has approved, the appointment of Cohn, an independent registered public accounting firm, to audit our financial statements for the 2009 fiscal year. A
representative of Cohn is expected to attend the Meeting and will have an opportunity to make a statement if he or she so desires. He or she will also be available to respond to appropriate questions from our shareholders. For additional information
regarding our relationship with Cohn, please see the &#8220;Audit Committee Report&#8221; below. Although it is not required to submit this proposal to the shareholders for approval, the Board believes it is desirable that an expression of
shareholder opinion be solicited and presents the selection of the independent registered public accounting firm to the shareholders for ratification. Even if the selection of Cohn is ratified by the shareholders, the Audit Committee in its
discretion could decide to terminate the engagement of Cohn and engage another firm if the committee determines that this is necessary or desirable.</FONT></P>
<P align="center">
<B><FONT size=2 face="serif">THE BOARD RECOMMENDS THAT YOU VOTE FOR RATIFICATION OF THE APPOINTMENT OF<br>
J.H. COHN LLP AS INDEPENDENT AUDITORS FOR THE COMPANY. </FONT></B></P>
<P align="center">
<B><FONT size=2 face="serif">AUDIT COMMITTEE REPORT</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">The following report is not deemed to be &#8220;soliciting material&#8221; or to be &#8220;filed` with the SEC or subject to the SEC&#8217;s proxy rules or to the liabilities of Section 18 of the 1934 Act and the report
shall not be deemed to be incorporated by reference into any prior or subsequent filing by the Company under the Securities Act of 1933 or the 1934 Act. The Audit Committee evidenced its completion of and compliance with the duties and
responsibilities set forth in the adopted Audit Committee Charter through a formal written report dated and executed as of December 31, 2008. A copy of that report is set forth below. </FONT></P>
<P align="left">
<FONT size=2 face="serif">December 31, 2008 </FONT><BR>
<BR>
<FONT size=2 face="serif">The Board of Directors</FONT><BR>
<FONT size=2 face="serif">Ark Restaurants Corp. </FONT><BR>
<BR>
<FONT size=2 face="serif">Fellow Directors: </FONT></P>
<P align="center">
<FONT size=2 face="serif">7</FONT></P>

<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<P align="left">
<FONT size=2 face="serif">The primary purpose of the Audit Committee is to assist the Board of Directors in its general oversight of the Corporation&#8217;s financial reporting process. The Audit Committee conducted its oversight activities for Ark
Restaurants Corp. and subsidiaries (&#8220;Ark&#8221;) in accordance with the duties and responsibilities outlined in the audit committee charter. The Audit Committee annually reviews the NASDAQ standard of independence for audit committees and its
most recent review determined that the committee meets that standard. </FONT></P>
<P align="left">
<FONT size=2 face="serif">Ark management is responsible for the preparation, consistency, integrity and fair presentation of the financial statements, accounting and financial reporting principles, systems of internal control, and procedures
designed to ensure compliance with accounting standards, applicable laws, and regulations. The Corporation&#8217;s independent auditors, J.H. Cohn LLP, are responsible for performing an independent audit of the financial statements and expressing an
opinion on the conformity of those financial statements with accounting principles generally accepted in the Unites States of America. </FONT></P>
<P align="left">
<FONT size=2 face="serif">The Audit Committee, with the assistance and support of the Chief Financial Officer of Ark, has fulfilled its objectives, duties and responsibilities as stipulated in the audit committee charter and has provided adequate
and appropriate independent oversight and monitoring of Ark&#8217;s systems of internal control for the fiscal year ended September 27, 2008. </FONT></P>
<P align="left">
<FONT size=2 face="serif">These activities included, but were not limited to, the following significant accomplishments during the fiscal year ended September 27, 2008: </FONT></P>

<LI>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Reviewed and discussed the audited financial statements with management and the external auditors.</FONT></P></LI>
<LI>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Received written disclosures and letter from the external auditors required by Independence Standards Board</FONT> <FONT size=2 face="serif">Standard No. 1, and discussed with the auditors their
independence.</FONT></P></LI>

<P align="left">
<FONT size=2 face="serif">In reliance on the Committee&#8217;s review and discussions of the matters referred to above, the Audit Committee recommends the audited financial statements be included in Ark&#8217;s Annual Report on Form 10-K for the
fiscal year ended September 27, 2008, for filing with the Securities and Exchange Commission. </FONT></P>
<P align="left">
<FONT size=2 face="serif">Respectfully submitted, </FONT><BR>
<BR>
<FONT size=2 face="serif">Ark Restaurants Corp. Audit Committee </FONT><BR>
<BR>
<FONT size=2 face="serif">Bruce R. Lewin, Arthur Stainman and Marcia Allen</FONT></P>
<P align="center">
<B><FONT size=2 face="serif">AUDIT FEES AND SERVICES</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">During fiscal 2007 and 2008, Cohn served as our independent auditors. The following table presents fees for professional audit services rendered by Cohn for the audit of our annual financial statements for the years ended
September 29, 2007 and September 27, 2008, and fees for other services rendered by Cohn during those periods. </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width=75% align=left nowrap>&nbsp;	</TD>
	<TD width=4%>&nbsp;	</TD>
	<TD width=8% align=right nowrap>
      <div align="center"><B><FONT size=2 face="serif">2008</FONT></B> </div></TD>
	<TD width=5%>	<div align="center"></div></TD>
	<TD width=8% align=right nowrap>
      <div align="center"><B><FONT size=2 face="serif">2007</FONT></B> </div></TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Audit Fees</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">&#36;311,968</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">&#36;180,448</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Audit Related Fees</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">10,305</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">21,375</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Tax Fees</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">129,200</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">95,500</FONT>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Total</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">&#36;451,473</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">&#36;297,323</FONT>	</TD>
</TR>
</TABLE>
<BR>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Audit Fees.</FONT></I></B><FONT size=2 face="serif"> Annual audit fees relate to services rendered in connection with the audit of our consolidated financial statements and the quarterly
reviews of financial statements included in our Forms 10-Q. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Audit Related Fees.</FONT></I></B><FONT size=2 face="serif"> Audit related services include fees for SEC registration statement services, benefit plan audits, consultation on accounting
standards or transactions, statutory audits, business acquisitions, and assessment of risk management controls in connection with the implementation of Section 404 of the Sarbanes-Oxley Act of 2002. </FONT></P>
<P align="center">
<FONT size=2 face="serif">8</FONT></P>

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<P STYLE="page-break-before:always"></P><PAGE>
<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><I><FONT size=2 face="serif">Tax Fees.</FONT></I></B><FONT size=2 face="serif"> Tax services include fees for tax compliance, tax advice and tax planning.</FONT></P>
<P align="left">
<FONT size=2 face="serif">The Audit Committee considers whether the provision of these services is compatible with maintaining the auditor&#8217;s independence, and has determined such services for fiscal 2007 and 2008 were compatible. </FONT></P>
<P align="left">
<FONT size=2 face="serif">We have been advised by Cohn that neither the firm, nor any member of the firm, has any financial interest, direct or indirect, in any capacity in the Company or its subsidiaries. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Policy on Audit Committee Pre-Approval of Audit and Non-Audit Services of Independent Auditor </FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The Audit Committee is responsible for appointing, setting compensation and overseeing the work of the independent auditor. The Audit Committee has established a policy regarding pre-approval of all audit and non-audit
services provided by the independent auditor. </FONT></P>
<P align="left">
<FONT size=2 face="serif">On an ongoing basis, management communicates specific projects and categories of service for which the advance approval of the Audit Committee is requested. The Audit Committee reviews these requests and advises management
if the Committee approves the engagement of the independent auditor. On a periodic basis, management reports to the Audit Committee regarding the actual spending for such projects and services compared to the approved amounts. The projects and
categories of service are as follows:</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Audit</FONT></I></B><FONT size=2 face="serif">&#8212;Annual audit fees relate to services rendered in connection with the audit of our consolidated financial statements and
  the quarterly reviews of financial statements included in our Forms 10-Q. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Audit Related Services</FONT></I></B><FONT size=2 face="serif">&#8212;Audit related services include fees for SEC registration statement services, benefit plan audits, consultation on
accounting standards or transactions, statutory audits, and business acquisitions. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><I><FONT size=2 face="serif">Tax</FONT></I></B><FONT size=2 face="serif">&#8212;Tax services include fees for tax compliance, tax advice and tax planning.</FONT></P>
<P align="center">
<B><FONT size=2 face="serif">EXECUTIVE COMPENSATION</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">The following table sets forth compensation for the Company&#8217;s CEO (its &#8220;principal executive officer,&#8221; or &#8220;PEO&#8221;) and the other NEOs during the fiscal year ended September 27, 2008. </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">SUMMARY COMPENSATION TABLE</FONT></B></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="top">
	<TD width="28%" align=left nowrap>
<B><FONT size=1 face="serif">Name and Principal Position</FONT></B>	</TD>
	<TD width="2%">&nbsp;	</TD>
	<TD width="6%" align=center nowrap>
    <div align="center"><B><FONT size=1 face="serif">Year</FONT></B> </div></TD>
	<TD width="1%">	<div align="center"></div></TD>
	<TD width="9%" align=left nowrap>
      <div align="center"><B><FONT size=1 face="serif">Salary<br>(&#36;)</FONT></B></div></TD>
	<TD width="1%">	<div align="center"></div></TD>
	<TD width="9%" align=left nowrap>
      <div align="center"><B><FONT size=1 face="serif">Bonus<br>(&#36;)</FONT></B></div></TD>
	<TD width="1%">	<div align="center"></div></TD>
	<TD width="7%" align=center nowrap>
      <div align="center"><B><FONT size=1 face="serif">Stock<br>Awards<br>(&#36;)</FONT></B></div></TD>
	<TD width="1%">	<div align="center"></div></TD>
	<TD width="10%" align=left nowrap>
      <div align="center"><B><FONT size=1 face="serif">Option<br>Awards<br>(&#36;)</FONT></B></div></TD>
	<TD width="2%">	<div align="center"></div></TD>
	<TD width="11%" align=center nowrap>
      <div align="center"><B><FONT size=1 face="serif">Non-Equity<br>Incentive Plan<br>Compensation<br>
(&#36;)</FONT></B></div></TD>
	<TD width="1%">	<div align="center"></div></TD>
	<TD width="11%" align=left nowrap>

 <div align="center"><B><FONT size=1 face="serif">Total<br>(&#36;)</FONT></B></div></TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Michael Weinstein</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2008</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
      <div align="right"><FONT size=2 face="serif">866,015</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">100,000</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap><div align="right"><font size=2 face="serif">0</font> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right>
<FONT size=2 face="serif">966,015</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Chief Executive Officer</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2007</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
      <div align="right"><FONT size=2 face="serif">822,431</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">39,264</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap><div align="right"><FONT size=2 face="serif">0</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">273,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">1,135,195</FONT>	</TD>
</TR>
<TR>
	<TD colspan=15>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Vincent Pascal</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2008</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
      <div align="right"><FONT size=2 face="serif">381,120</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">30,000</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap><div align="right"><FONT size=2 face="serif">0</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right>
<FONT size=2 face="serif">411,120</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Senior Vice President</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2007</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
      <div align="right"><FONT size=2 face="serif">361,288</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">17,248</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap><div align="right"><FONT size=2 face="serif">0</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">109,400</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">487,936</FONT>	</TD>
</TR>
<TR>
	<TD colspan=15>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Robert Towers</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2008</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
      <div align="right"><FONT size=2 face="serif">381,120</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">105,000</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap><div align="right"><FONT size=2 face="serif">0</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right>
<FONT size=2 face="serif">486,120</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">President, Chief Operating</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2007</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>
      <div align="right"><FONT size=2 face="serif">360,895</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">85,248</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap><div align="right"><FONT size=2 face="serif">0</FONT> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">109,400</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right>
<FONT size=2 face="serif">555,543</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Officer and Treasurer</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
</TR>
</TABLE>
<div align="center"><BR>

    <FONT size=2 face="serif">9</FONT>
  </P>

</div>
<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE><P align="center">
<B><FONT size=2 face="serif">OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END</FONT></B></P>


<P align="left">
<FONT size=2 face="serif">The following table provides information on the holdings of stock options by the CEO and NEOs as of September 27, 2008. </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap colspan=3 style="border-bottom:1px solid #000000;">
      <div align="center"><B><FONT size=1 face="serif">Option Awards</FONT></B>
      </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Number of</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Number of</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Securities Underlying</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Securities Underlying</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Unexercised Options</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Unexercised Options</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Option</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Option</FONT></B>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">(#)</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">(#)</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Exercise Price</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Expiration</FONT></B>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 <div align="center"><B><FONT size=1 face="serif">Name</FONT></B>
 </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Exercisable</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Unexercisable</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">(&#36;)</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<B><FONT size=1 face="serif">Date</FONT></B>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Michael Weinstein</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">12,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">29.60</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">12/21/14</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">6,250</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">18,750</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">32.15</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">12/18/16</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Vincent Pascal</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">17,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">29.60</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">12/21/14</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">7,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">32.15</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">12/18/16</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Robert Towers</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">17,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">0</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">29.60</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">12/21/14</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">2,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">7,500</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">32.15</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">12/18/16</FONT>	</TD>
</TR>
</TABLE><BR>
<P align="center">
<B><FONT size=2 face="serif">DIRECTOR COMPENSATION</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">The Company uses cash compensation and equity-based incentive compensation to attract and retain qualified candidates to serve as directors. In setting director compensation, the Company considers the significant amount of
time that directors expend in fulfilling their duties to the Company as well as the skill level required by the Company of directors.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Compensation Paid to Directors in 2008</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">In fiscal 2008 the Company paid a fee of &#36;23,625 to each director who was not an officer of the Company. Directors who are also full-time employees of the Company did not receive any director fees. In addition, the
independent director who serves as chairman of the Audit Committee of the Board receives an annual retainer fee of &#36;5,000. The independent directors who serve on the Audit, Compensation and Nominating and Corporate Governance Committees,
respectively, including the chairman of the Audit Committee, receive &#36;1,050 for each meeting that they attended. Each member of the Board receives an additional &#36;1,050 for each Board meeting that they attended in excess of one per quarter,
plus an additional &#36;500 if such additional Board meeting attended exceeds four hours. The Company reimburses directors for out-of-pocket expenses incurred in connection with attending Board of Director and committee meetings. </FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Director Summary Compensation Table</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The following table summarizes the compensation earned by or paid to the Company's non-employee directors from the Company for the year ended September 27, 2008. </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><FONT size=1 face="serif">Name</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Fees Earned or Paid in</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Option</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">All Other</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Total</FONT></B>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Cash</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Awards</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">Compensation</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">(&#36;)</FONT></B>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">(&#36;)</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">(&#36;)</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<B><FONT size=1 face="serif">(&#36;)</FONT></B>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Bruce R. Lewin</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">34,127</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">34,127</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Steven Shulman</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">25,724</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">25,724</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Marcia Allen</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">30,974</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">30,974</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Arthur Stainman</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">30,974</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center>
<FONT size=2 face="serif">30,974</FONT>	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Stephen Novick</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">23,624</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">--</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">23,624</FONT>	</TD>
</TR>
</TABLE><BR>
<P align="left">&nbsp;</P><P align="center">
<FONT size=2 face="serif">10</FONT></P>

<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<P align="center">
<B><FONT size=2 face="serif">STOCK OWNERSHIP INFORMATION</FONT></B></P>
<P align="left">
<B><I><FONT size=2 face="serif">Security Ownership of Certain Beneficial Owners and Management </FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The following table sets forth certain information as of January 23, 2009, with respect to the beneficial ownership of shares of our common stock owned by: </FONT></P>
<UL>
<LI>
<P align="left"><FONT size=2 face="serif">Each of our directors, our CEO and the other NEOs;</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">All directors and executive officers as a group; and</FONT></P></LI>
<LI>
<P align="left"><FONT size=2 face="serif">Each person or entity who is known to us to be the beneficial owner of more than 5% of our common stock.</FONT></P></LI>
</UL>
<P align="left">
<FONT size=2 face="serif">As of January 23, 2009, our outstanding equity securities consisted of 3,489,845 shares of common stock. The number of shares beneficially owned by each stockholder is determined under rules promulgated by the SEC and
generally includes voting or investment power over the shares. The information does not necessarily indicate beneficial ownership for any other purpose. Under the SEC rules, the number of shares of common stock deemed outstanding includes shares
issuable upon the conversion of other securities, as well as the exercise of options or the settlement of restricted stock units held by the respective person or group that may be exercised or settled on or within 60 days of January 23, 2009. For
purposes of calculating each person&#8217;s or group&#8217;s percentage ownership, shares of common stock issuable pursuant to stock options and restricted stock units that may be exercised or settled on or within 60 days of January 23, 2009 are
included as outstanding and beneficially owned by that person or group but are not treated as outstanding for the purpose of computing the percentage ownership of any other person or group.</FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width="33%" align=center nowrap>

      <div align="center"><B><FONT size=1 face="serif">Name and Address</FONT></B> </div></TD>
	<TD width="33%" align=center nowrap>&nbsp;</TD>
	<TD width="2%">	<div align="center"></div></TD>
	<TD colspan="2" align=center nowrap>
      <div align="center"><B><FONT size=1 face="serif">Amount and Nature</FONT></B> </div>	</TD>
	<TD width="2%">&nbsp;	</TD>
	<TD colspan="2" align=center nowrap>
<B><U><FONT size=1 face="serif">Percent of Class</FONT></U></B>		</TD>
  </TR>
<TR valign="bottom">
	<TD align=right nowrap>
      <div align="center"><B><U><FONT size=1 face="serif">of Beneficial Owner</FONT></U></B> </div></TD>
	<TD align=right nowrap>&nbsp;</TD>
	<TD>	<div align="center"></div></TD>
	<TD colspan="2" align=right nowrap>
      <div align="center"><B><FONT size=1 face="serif">of</FONT></B> </div>	</TD>
	<TD>&nbsp;	</TD>
	<TD width="9%" align=left nowrap>&nbsp;	</TD>
	<TD width="5%" align=left nowrap>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>	<div align="center"></div></TD>
	<TD>	<div align="center"></div></TD>
	<TD colspan="2" align=center nowrap>
      <div align="center"><B><U><FONT size=1 face="serif">Beneficial Ownership</FONT></U></B> </div>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD colspan="2" align=right nowrap>
      <div align="center"><B><U><FONT size=1 face="serif">(1)</FONT></U></B> </div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
<FONT size=2 face="serif">Michael Weinstein</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD width="9%" align=right nowrap>
<FONT size=2 face="serif">1,091,020</FONT>	</TD>
	<TD width="7%" align=left nowrap>
<FONT size=2 face="serif">(2)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
      <div align="right"><FONT size=2 face="serif">31.26%</FONT> </div></TD>
	<TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">85 Fifth Avenue</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New York, New York 10003</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
<FONT size=2 face="serif">Bruce R. Lewin</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">286,681</FONT>	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">(3)(6)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
      <div align="right"><FONT size=2 face="serif">8.21%</FONT> </div></TD>
	<TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">1329A North Avenue</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New Rochelle, New York 10804</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
<FONT size=2 face="serif">Vincent Pascal</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">59,608</FONT>	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">(4)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
      <div align="right"><FONT size=2 face="serif">1.71%</FONT> </div></TD>
	<TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">85 Fifth Avenue</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New York, New York 10003</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
<FONT size=2 face="serif">Robert Towers</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">42,300</FONT>	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">(4)(5)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
      <div align="right"><FONT size=2 face="serif">1.21%</FONT> </div></TD>
	<TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">85 Fifth Avenue</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New York, New York 10003</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
<FONT size=2 face="serif">Steven Shulman</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">11,800</FONT>	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">(6)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
      <div align="right"><FONT size=2 face="serif">Less than 1%</FONT> </div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>

<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">One Liberty Lane</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">Hampton, NH 03842</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD colspan="2" align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
<FONT size=2 face="serif">Marcia Allen</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=right nowrap>
<FONT size=2 face="serif">2,500</FONT>	</TD>
	<TD align=left nowrap>
<FONT size=2 face="serif">(6)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>
      <div align="right"><FONT size=2 face="serif">Less than 1%</FONT> </div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">9601 Wilshire Boulevard</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
<TR valign="bottom">
	<TD colspan="2" align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">Los Angeles, CA 90210</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD align=left nowrap>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD align=left>&nbsp;	</TD>
</TR>
</TABLE>
<BR>
<P align="center">
<FONT size=2 face="serif">11</FONT></P>

<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>



<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width="66%" align=center nowrap><div align="center"><B><FONT size=1 face="serif">Name
            and Address</FONT></B> </div></TD>
    <TD width="2%" align=center nowrap>&nbsp;</TD>
    <TD colspan="2"><div align="center"><B><FONT size=1 face="serif">Amount
    and Nature</FONT></B> </div></TD>
    <TD colspan="3" align=center nowrap><B><U><FONT size=1 face="serif">Percent
            of Class</FONT></U></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=right nowrap><div align="center"><B><U><FONT size=1 face="serif">of
              Beneficial Owner</FONT></U></B> </div></TD>
    <TD align=right nowrap>&nbsp;</TD>
    <TD colspan="2"><div align="center"><B><FONT size=1 face="serif">of</FONT></B> </div></TD>
    <TD width="2%" align=left nowrap>&nbsp;</TD>
    <TD width="9%" align=left nowrap>&nbsp;</TD>
    <TD width="5%" align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD colspan="2" align=left nowrap><div align="center"></div></TD>
    <TD colspan="2"><div align="center"><B><U><FONT size=1 face="serif">Beneficial
    Ownership</FONT></U></B> </div></TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD colspan="2" align=left nowrap>&nbsp;</TD>
    <TD colspan="2"><div align="center"><B><U><FONT size=1 face="serif">(1)</FONT></U></B> </div></TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom" bgcolor="#E6E6E6">
    <TD width="66%" align=left nowrap><FONT size=2 face="serif">Loeb Partners
        Corporation</FONT> </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="9%" align=right nowrap><FONT size=2 face="serif">176,790</FONT> </TD>
    <TD width="7%" align=left nowrap><FONT size=2 face="serif">(7)</FONT> </TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="9%"><div align="right"><font size=2 face="serif">5.07%</font> </div></TD>
    <TD width="5%">&nbsp;</TD>
  </TR>
  <TR valign="bottom" bgcolor="#E6E6E6">
    <TD align=left nowrap>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">61
        Broadway</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" bgcolor="#E6E6E6">
    <TD align=left nowrap>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New
        York, New York 10006</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=right nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap><FONT size=2 face="serif">Paul Gordon</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=right nowrap><FONT size=2 face="serif">29,000</FONT> </TD>
    <TD align=left nowrap><FONT size=2 face="serif">(4)</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"><font size=2 face="serif">Less than 1%</font></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">85
        Fifth Avenue</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New
        York, New York 10003</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=right nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" bgcolor="#E6E6E6">
    <TD align=left nowrap><FONT size=2 face="serif">Robert Stewart</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=right nowrap><FONT size=2 face="serif">24,300</FONT> </TD>
    <TD align=left nowrap><FONT size=2 face="serif">(4)</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"><font size=2 face="serif">Less than 1%</font></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" bgcolor="#E6E6E6">
    <TD align=left nowrap>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">85
        Fifth Avenue</FONT> </TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"></div></TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR valign="bottom" bgcolor="#E6E6E6">
    <TD align=left nowrap>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<font size=2 face="serif">New
        York, New York 10003</font></TD>
    <TD>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD align=left nowrap>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><div align="right"></div></TD>
    <TD>&nbsp;</TD>
  </TR>
<TR valign="bottom">
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Arthur Stainman</FONT>	</TD>
	<TD align=right>&nbsp;</TD>
	<TD align=left><div align="right"><font size=2 face="serif">46,150</font></div></TD>
	<TD><font size=2 face="serif">(6)(8)</font> </TD>
	<TD align=right>&nbsp;</TD>
	<TD align=right>
      <div align="right"><FONT size=2 face="serif">1.32%</FONT> </div></TD>
    <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">320 East 72</FONT><SUP><FONT size=2 face="serif">nd </FONT></SUP><FONT size=2 face="serif">Street</FONT>	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New York, New York 10021</FONT>	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>&nbsp;	</TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Prides Capital Partners, L.L.C</FONT>	</TD>
	<TD align=right>&nbsp;</TD>
	<TD align=left><div align="right"><font size=2 face="serif">360,856</font></div></TD>
	<TD><font size=2 face="serif">(9)</font> </TD>
	<TD align=right>&nbsp;</TD>
	<TD align=right>
      <div align="right"><FONT size=2 face="serif">10.34%</FONT> </div></TD>
    <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">200 High Street, Suite 700</FONT>	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">Boston, MA 02110</FONT>	</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
  <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Stephen Novick</FONT>	</TD>
	<TD align=right nowrap>&nbsp;</TD>
	<TD align=left nowrap><div align="right"><font size=2 face="serif">2,500</font></div></TD>
	<TD><font size=2 face="serif">(6)</font> </TD>
	<TD align=center>&nbsp;</TD>
	<TD align=center>
      <div align="right"><FONT size=2 face="serif">Less than 1%</FONT> </div></TD>
    <TD align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">110 East 59</FONT><SUP><FONT size=2 face="serif">th </FONT></SUP><FONT size=2 face="serif">Street</FONT>	</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New York, New York 10022</FONT>	</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=right nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
<FONT size=2 face="serif">Irving Hershkowitz</FONT>	</TD>
	<TD align=right nowrap>&nbsp;</TD>
	<TD align=left nowrap><div align="right"><font size=2 face="serif">246,642</font></div></TD>
	<TD><font size=2 face="serif">(10)</font> </TD>
	<TD align=right>&nbsp;</TD>
	<TD align=right>
      <div align="right"><FONT size=2 face="serif">7.07%</FONT> </div></TD>
    <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">c/o Big Geyser, Inc.</FONT>	</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>

	  <div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">57-65 48th Street</FONT>	</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom" bgcolor="#E6E6E6">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">Maspeth, NY 11378</FONT>	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
  <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
<FONT size=2 face="serif">Royce &amp; Associates, LLC</FONT>	</TD>
	<TD align=right>&nbsp;</TD>
	<TD align=left><div align="right"><font size=2 face="serif">176,932</font></div></TD>
	<TD><font size=2 face="serif">(11)</font> </TD>
	<TD align=right>&nbsp;</TD>
	<TD align=right>
      <div align="right"><FONT size=2 face="serif">5.07%</FONT> </div></TD>
    <TD align=right>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">1414 Avenue of the Americas</FONT>	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap>
 &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<FONT size=2 face="serif">New York, NY 10019</FONT>	</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>	<div align="right"></div></TD>
	<TD>&nbsp;	</TD>
	<TD align=left>&nbsp;</TD>
	<TD align=left>	<div align="right"></div></TD>
    <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD align=left nowrap>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
	<TD align=left nowrap bgcolor="#E6E6E6">
<FONT size=2 face="serif">All directors and officers as a group (ten persons)</FONT>	</TD>
	<TD align=right nowrap bgcolor="#E6E6E6">&nbsp;</TD>
	<TD align=left nowrap bgcolor="#E6E6E6"><div align="right"><font size=2 face="serif">1,595,859</font></div></TD>
	<TD bgcolor="#E6E6E6"><font size=2 face="serif">(12)</font> </TD>
	<TD align=right nowrap bgcolor="#E6E6E6">&nbsp;</TD>
	<TD align=right nowrap bgcolor="#E6E6E6">
      <div align="right"><FONT size=2 face="serif">45.73%</FONT> </div></TD>
    <TD align=right nowrap bgcolor="#E6E6E6">&nbsp;</TD>
</TR>
</TABLE>
<div style="border-bottom:1px solid #000000; width:100px">&nbsp;</div><br>


<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(1)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Except to the extent otherwise indicated, to the best of the Company&#8217;s knowledge, each of the indicated persons exercises sole voting and investment power with respect to all shares beneficially owned
by him.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(2)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 17,371 shares owned by The Weinstein Foundation, a private foundation of which Mr. Weinstein acts as trustee and as to which shares Mr. Weinstein has shared investment and shared voting power, an
aggregate of 2,400 shares owned by Mr. Weinstein&#8217;s minor children and 25,000 shares issuable pursuant to stock options exercisable within 60 days after the date of this Proxy Statement.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(3)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 1,500 shares owned by Mr. Lewin in his Individual Retirement Account (&#8220;IRA&#8221;).</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(4)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 22,500 shares issuable pursuant to stock options exercisable within 60 days after the date of this Proxy Statement.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(5)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 900 shares owned by Mr. Tower&#8217;s spouse in her IRA.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(6)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 2,500 shares issuable pursuant to stock options exercisable within 60 days after the date of this Proxy Statement.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(7)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Based upon information set forth in
    Schedule 13D/A filed by Loeb Partners Corporation (&#8220;LPC&#8221;) with
    the SEC on or about November 11, 2008. Loeb Arbitrage Management LLC (&#8220;LAM&#8221;)
    is the  general partner of Loeb Arbitrage Fund (&#8220;LAF&#8221;). LAM is
    the investment manager of Loeb Arbitrage B Fund LP (&#8220;LAFB&#8221;).
The </FONT></P>	</TD>
</TR></TABLE>
<P align="center">
<FONT size=2 face="serif">12</FONT></P>

<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
<TD>&nbsp;</TD>	<TD width=100%>
<P align="left"><FONT size=2 face="serif">President and Chief Operating Officer
    of the general partner is Robert E. Enslein, Jr. The other officers of LAM
    are Thomas L. Kempner, Chairman of the Board, Gideon J. King, Chief Executive
    Officer, Michael S. Emanuel, Senior Vice President and Secretary and David
    S. Hampson, Chief Financial Officer. Thomas L. Kempner is the President,
    Chief Executive Officer and a director of LPC. Loeb Holding Corporation (&#8220;LHC&#8221;)
    is the sole stockholder of LAM and LPC. Thomas L. Kempner is its President
    and a director as well as its Chief Executive Officer and majority stockholder
    and Bruce L. Lev, Norman N. Mintz and Peter A. Tcherepnine are also directors
    of LHC. Loeb Offshore Management, LLC (&#8220;LOM&#8221;), a wholly-owned
    subsidiary of LHC, is the investment adviser of Loeb Offshore Fund, Ltd.,
    (&#8220;LOF&#8221;) and Loeb Offshore B Fund Ltd. (&#8220;LOFB&#8221;). Gideon
    J. King and Thomas L. Kempner are Directors of LOF and LOFB and Managers
    of LOM. LAM is general partner of Loeb Marathon Fund (&#8220;LMF&#8221;)
    and investment adviser of Loeb Marathon Offshore Fund Ltd. (&#8220;LMOF&#8221;).
    As of November 11, 2008, LAF beneficially owned 59,378 shares, LPC beneficially
    owned 36,870 shares (including shares purchased for the accounts of customers
    of LPC as to which LPC has investment discretion), LOF beneficially owned
    14,534 shares, LMF beneficially owned 21,573 shares, LMOF beneficially owned
    14,486 shares, LAFB beneficially owned 21,727 shares, and LOFB beneficially
    owned 8,222 shares. The above-referenced shareholders may, therefore, be
    deemed the beneficial owner of 176,790 shares, or 5.07% of the Company&#8217;s
    outstanding Common Stock.</FONT></P>
	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(8)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 18,150 shares owned by Mr. Stainman&#8217;s spouse and 7,400 shares held by investment advisory clients of First Manhattan Co. ("FMC"), as to which FMC and Mr. Stainman, in his capacity as Managing
Member of First Manhattan LLC, the sole general partner of FMC, share dispositive and voting power.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(9)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Based upon information set forth on Form 4 filed by Prides Capital Partners, L.L.C. (&#8220;Prides&#8221;) with the SEC on or about November 13, 2008. The shares are owned directly by Prides Capital Fund I,
L.P. Because Prides Capital Partners, L.L.C. is the general partner of Prides Capital Fund I, L.P., Prides Capital Partners, L.L.C. may be deemed to be the beneficial owner of shares owned by such entity. Because Kevin A. Richardson, II, Murray A.
Indick, Henry J. Lawlor, Jr. and Charles E. McCarthy are the controlling shareholders of Prides Capital Partners, L.L.C., they may be deemed to be the beneficial owners of shares deemed to be beneficially owned by such entity. Each of Prides Capital
Partners, L.L.C., Prides Capital Fund I, L.P, Kevin A. Richardson, II, Murray A. Indick, Henry J. Lawlor, Jr. and Charles E. McCarthy disclaim beneficial ownership of these shares, except to the extent of any pecuniary interest therein.</FONT></P>
	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(10)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Based upon information set forth in Schedule 13G/A filed by Irving Hershkowitz with the SEC on or about January 27, 2009.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(11)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Based upon information set forth in Schedule 13G filed by Royce &amp; Associates, LLC with the SEC on or about January 23, 2009</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR><TR>
	<TD nowrap valign=top>
<FONT size=2 face="serif">(12)</FONT>&nbsp; &nbsp; &nbsp; 	</TD>
	<TD width=100%>
<P align="left"><FONT size=2 face="serif">Includes 127,500 shares issuable pursuant to stock options exercisable within 60 days after the date of this Proxy Statement.</FONT></P>	</TD>
</TR>
<TR><TD colspan=2>&nbsp;</TD></TR></TABLE>
<P align="center">
<B><FONT size=2 face="serif">SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">Section 16(a) of the Securities Exchange Act of 1934, as amended, requires the Company&#8217;s officers and directors, and persons who own more than ten percent of a registered class of the Company&#8217;s equity securities
to file reports of ownership and changes in ownership on Forms 3, 4 and 5 with the Securities and Exchange Commission (the &#8220;Commission&#8221;) and the NASDAQ Global Market. Officers, directors and greater than ten percent shareholders are
required by the Commission&#8217;s regulations to furnish the Company with copies of all Forms 3, 4 and 5 they file. Based solely on the Company&#8217;s review of the copies of such forms it has received, the Company believes that all of its
officers, directors and greater than ten percent beneficial owners complied with all filing requirements applicable to them with respect to transactions during fiscal 2008. </FONT></P>
<P align="center">
<B><FONT size=2 face="serif">CERTAIN RELATIONSHIPS AND RELATED PERSON TRANSACTIONS</FONT></B></P>
<P align="left">
<FONT size=2 face="serif">In prior years, the Company made loans to Robert Towers. During fiscal 2008, the largest amount of indebtedness outstanding at any one time with respect to these loans to Mr. Towers was &#36;160,854. At January 23, 2009,
Mr. Towers was indebted to the Company in the amount of &#36;76,221 with respect to the loans made to him in connection with the exercise of stock options and &#36;37,095 with respect to certain other executive loans. The loans made to him in
connection with the exercise of stock options are repayable on demand and bear interest at prime plus one-half percent. The other executive loans are payable on demand and bear interest at the minimum statutory rate.</FONT></P>

<P align="center">
<FONT size=2 face="serif">13</FONT></P>

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<P STYLE="page-break-before:always"></P><PAGE>
<div align="center"></div>
<P align="center">
<B><FONT size=2 face="serif">ADDITIONAL INFORMATION</FONT></B></P>
<P align="left">
<B><I><FONT size=2 face="serif">&#8220;Householding&#8221; of Proxy Materials</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">The SEC has adopted rules that permit companies and intermediaries such as brokers to satisfy delivery requirements for proxy statements and annual reports with respect to two or more shareholders sharing the same address
by delivering a single proxy statement and annual report addressed to those shareholders. This process, which is commonly referred to as &#8220;householding,&#8221; potentially provides extra convenience for shareholders and cost savings for
companies. The Company and some brokers household proxy materials, delivering a single proxy statement and annual report to multiple shareholders sharing an address unless contrary instructions have been received from the affected
shareholders.</FONT></P>

<P align="left">
<FONT size=2 face="serif">Once you have received notice from your broker or us that each of us will be householding materials to your address, householding will continue until you are notified otherwise or until you revoke your consent. If, at any
time, you no longer wish to participate in householding and would prefer to receive a separate proxy statement and annual report, or if you are receiving multiple copies of the proxy statement and annual report and wish to receive only one, please
notify your broker if your shares are held in a brokerage account or the Company if you hold registered shares. You can notify us by sending a written request to Ark Restaurants Corp., Attention Treasurer, 85 Fifth Avenue, New York, NY
10003.</FONT></P>
<P align="left">
<B><I><FONT size=2 face="serif">Annual Report</FONT></I></B></P>
<P align="left">
<FONT size=2 face="serif">This proxy solicitation material has been mailed with the annual report to shareholders for the fiscal year ended September 27, 2008; however, it is not intended that the annual report be a part of the proxy statement or
this solicitation of proxies.</FONT></P>
<P align="left">
<FONT size=2 face="serif">Shareholders are respectfully urged to complete, sign, date and return the accompanying form of proxy in the enclosed envelope.</FONT></P>
<P align="left">&nbsp;</P><TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
  <TR>
    <TD width="57%" valign=top nowrap>&nbsp;</TD>
    <TD width=43%><P align="left"><FONT size=2 face="serif">A</FONT><FONT size=1 face="serif">RK </FONT><FONT size=2 face="serif">R</FONT><FONT size=1 face="serif">ESTAURANTS </FONT><FONT size=2 face="serif">C</FONT><FONT size=1 face="serif">ORP</FONT><FONT size=2 face="serif">. </FONT><BR>
</P></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><font size=2 face="serif">By Order of the Board of Directors,</font></TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
  </TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD><font size=2 face="serif">Michael P. Buck </font><br>
      <i><font size=2 face="serif">Secretary and General Counsel</font></i><font size=2 face="serif">&nbsp; </font></TD>
  </TR>
</TABLE>
<P align="left">
<FONT size=2 face="serif">New York, New York</FONT><BR>
<FONT size=2 face="serif">February 17, 2009 </FONT></P><P align="left">&nbsp;</P><br>
<br>
<P align="left">&nbsp;</P>
<P align="center">
<FONT size=2 face="serif">14</FONT></P>
<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>

<P align="center">
<B><FONT face="serif">ARK RESTAURANTS CORP.</FONT></B></P>
<P align="center">
<B><FONT face="serif">PROXY SOLICITED BY THE BOARD OF DIRECTORS <br>
FOR THE ANNUAL MEETING OF SHAREHOLDERS </FONT></B></P>
<P align="center">
<B><FONT face="serif">March 24, 2009</FONT></B></P>
<P align="left">
<FONT face="serif">THE UNDERSIGNED, revoking all previous proxies, hereby appoints MICHAEL WEINSTEIN, ROBERT TOWERS and VINCENT PASCAL, or any of them as attorneys, agents and proxies with power of substitution, and with all powers the undersigned
would possess if personally present, to vote all shares of Common Stock of ARK RESTAURANTS CORP. (the "Company") which the undersigned is entitled to vote at the Annual Meeting of Shareholders of the Company to be held on March 24, 2009 at 10:00
A.M. local time at Bryant Park Grill, located at 25 West 40th Street, New York, New York, and at all adjournments thereof. </FONT></P>
<P>&nbsp;</P><P align="center">
<B><FONT face="serif">(CONTINUED AND TO BE SIGNED ON THE REVERSE SIDE)</FONT></B></P>
<P>&nbsp;</P><P>&nbsp;</P>
<HR noshade align="center" width="100%" size=4>



<P STYLE="page-break-before:always"></P><PAGE>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<p>&nbsp;</p>
<table width=100% border=0 cellpadding=0 cellspacing=0>
  <tr valign="bottom">
    <td colspan="3" align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td colspan="2" rowspan="2" align=left nowrap><div align="center"><font size=1 face="serif">Please
          mark <br>
      your vote<br>
      </font><font size=7 face="sans-serif"> </font><font size=1 face="serif">like
      this</font></div></td>
    <td width="6%" rowspan="2" align=left nowrap><div align="center"><b><font color="#221f1f" size=1 face="sans-serif"> </font></b><font color="#221f1f" size=4 face="sans-serif"><font face=WINGDINGS>x</font></font></div></td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" align=left nowrap>&nbsp;</td>
    <td width=0%>&nbsp;</td>
    <td width=7% align=center nowrap><b><font color="#221f1f" size=1 face="sans-serif">FOR</font></b></td>
    <td width=1%>&nbsp;</td>
    <td width=7% align=center nowrap><b><font color="#221f1f" size=1 face="sans-serif">WITHHOLD<br>
      AUTHORITY</font></b></td>
    <td width=4%>&nbsp;</td>
    <td width=1% align=left valign="top" nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td width=1% align=left nowrap>&nbsp;</td>
    <td width=4% align=center nowrap><b><font color="#221f1f" size=1 face="sans-serif">FOR</font></b></td>
    <td width=8% align=center nowrap><b><font color="#221f1f" size=1 face="sans-serif">AGAINST</font></b></td>
    <td width=6% align=center nowrap><b><font color="#221f1f" size=1 face="sans-serif">ABSTAIN</font></b></td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" align=left valign="bottom" nowrap><font size=1 face="serif">1.
        ELECTION OF A BOARD OF NINE DIRECTORS</font></td>
    <td valign="bottom">&nbsp;</td>
    <td align=center valign="bottom" nowrap><font face="WEBDINGS">&#99;</font></td>
    <td valign="bottom">&nbsp;</td>
    <td align=center valign="bottom" nowrap><b><font color="#221f1f" size=1 face="sans-serif">&nbsp;</font></b> <font face="WEBDINGS">&#99;</font></td>
    <td valign="bottom">&nbsp;</td>
    <td align=left valign="top" nowrap><font size=1 face="serif">2. </font></td>
    <td align=left valign="bottom" nowrap><font size=1 face="serif">Approval
        of the Ark Restaurants Corp. 2009<br>
      Stock Option Plan.</font></td>
    <td align=left valign="bottom" nowrap>&nbsp;</td>
    <td width="4%" align=center valign="bottom" nowrap><font face="WEBDINGS">&#99;</font></td>
    <td width="8%" align=center valign="bottom" nowrap><font face="WEBDINGS">&#99;</font></td>
    <td width="6%" align=center valign="bottom" nowrap><font face="WEBDINGS">&#99;</font></td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=right valign="top" nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=center nowrap>&nbsp;</td>
    <td width="8%" align=center nowrap>&nbsp;</td>
    <td width="6%" align=center nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" align=left nowrap><b><font size=1 face="serif">(To withhold
          authority to vote for any individual nominee,</font></b></td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=right valign="top" nowrap><div align="left"><font size=1 face="serif">3.</font></div></td>
    <td align=left><font size=1 face="serif"> Ratification of the appointment
        of J.H. Cohn LLP<br>
as independent auditors for the 2009 fiscal year.</font></td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=left nowrap><div align="center"><font face="WEBDINGS">&#99;</font></div></td>
    <td width="8%" align=left nowrap><div align="center"><font face="WEBDINGS">&#99;</font></div></td>
    <td width="6%" align=left nowrap><div align="center"><font face="WEBDINGS">&#99;</font></div></td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" align=left nowrap><b><font size=1 face="serif">strike a line
          through that nominee's name in the list below)</font></b></td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=center nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=right valign="top" nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=left nowrap>&nbsp;</td>
    <td width="8%" align=left nowrap>&nbsp;</td>
    <td width="6%" align=left nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td height="19" colspan="3" align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap><font size=1 face="serif">4.</font></td>
    <td align=left><font size=1 face="serif">In their discretion, the proxies
        are<br>
      authorized to vote upon such other<br>
      business as may properly come before the<br>
      meeting.</font></td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=left nowrap>&nbsp;</td>
    <td width="8%" align=left nowrap>&nbsp;</td>
    <td width="6%" align=left nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td height="19" colspan="3" align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td align=left>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=left nowrap>&nbsp;</td>
    <td width="8%" align=left nowrap>&nbsp;</td>
    <td width="6%" align=left nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td width="15%" height="19" align=left valign="top" nowrap><font size=1 face="serif">01
        - Michael Weinstein<br>
      02 - Steven Shulman <br>
      03 - Robert Towers <br>
      04 - Marcia Allen<br>
      05 - Paul Gordon</font></td>
    <td width="2%" align=left valign="top" nowrap>&nbsp;</td>
    <td width="19%" align=left valign="top" nowrap><font size=1 face="serif">06
        - Bruce R. Lewin<br>
      07 - Vincent Pascal <br>
      08 - Arthur Stainman <br>
      09 - Stephen Novick</font></td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td colspan="5" align=left><b><font size=1 face="serif">The shares represented
          by this proxy will be voted in accordance with the instructions given.
          If no such instructions are given, the shares represented by this proxy
          will be voted in favor of the: (I) election of the nominees for directors
          designated by the board of directors; (II) approval of the 2009 Stock
          Option Plan; and (III) ratification of the appointment of J.H. Cohn
          LLP as independent auditors for the 2009 fiscal year </font></b></td>
  </tr>
  <tr valign="bottom">
    <td height="19" colspan="3" align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td align=left>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=left nowrap>&nbsp;</td>
    <td width="8%" align=left nowrap>&nbsp;</td>
    <td width="6%" align=left nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td colspan="3" rowspan="5" align=left nowrap style="border-top:1px DASHED #000000; border-left:1px DASHED #000000; border-right:1px DASHED #000000; border-bottom:1px DASHED #000000">&nbsp;</td>
    <td height="19">&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td align=left>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td width="4%" align=left nowrap>&nbsp;</td>
    <td width="8%" align=left nowrap>&nbsp;</td>
    <td width="6%" align=left nowrap>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td height="19">&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td colspan="5" align=left><font size=1 face="serif">PLEASE COMPLETE. DATE.
        SIGN AND MAIL THIS PROXY IN THE ENVELOPE ENCLOSED FOR THIS PURPOSE. No
        postage is required for mailing in the United States. </font></td>
  </tr>
  <tr valign="bottom">
    <td height="19">&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td colspan="5" align=left>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td height="19">&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td colspan="5" align=left>&nbsp;</td>
  </tr>
  <tr valign="bottom">
    <td height="19">&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left nowrap>&nbsp;</td>
    <td>&nbsp;</td>
    <td align=left valign="top" nowrap>&nbsp;</td>
    <td colspan="5" align=left><div align="center"><b><font size=1 face="serif">COMPANY
            ID:<br>
                <br>
      ROXY NUMBER:<br>
      <br>
      ACCOUNT NUMBER:</font></b></div></td>
  </tr>
</table>
<P align="left">
<FONT size=1 face="serif"><b>Dated: _______________________________, 2009&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Signature _________________________________________________&nbsp;&nbsp;Signature _________________________________________________</b></FONT></p>

<P align="left" style="margin-top:-14px">
<FONT size=1 face="serif">Please sign exactly as your name or names appear hereon. Joint owners should each sign personally. When signing as executor, administrator, corporation, officer, attorney. agent~ trustee or guardian, etc.; please add your
full title to your signature </FONT></P>
<HR noshade align="center" width="100%" size=4>


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