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<SEC-DOCUMENT>0000930413-09-006136.txt : 20091209
<SEC-HEADER>0000930413-09-006136.hdr.sgml : 20091209
<ACCEPTANCE-DATETIME>20091209131013
ACCESSION NUMBER:		0000930413-09-006136
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20091209
ITEM INFORMATION:		Other Events
FILED AS OF DATE:		20091209
DATE AS OF CHANGE:		20091209

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09453
		FILM NUMBER:		091230580

	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>8-K
<SEQUENCE>1
<FILENAME>c59611_8k.htm
<TEXT>

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   <TITLE>c59611_8k.htm -- Converted by SEC Publisher, created by BCL Technologies Inc., for SEC Filing</TITLE>
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<FONT size=2 face="serif">UNITED STATES </FONT><BR>
<FONT size=2 face="serif">SECURITIES AND EXCHANGE COMMISSION</FONT><BR>
<FONT size=2 face="serif">Washington, DC 20549 </FONT></P>
<P align="center">
<FONT size=2 face="serif">Form 8-K</FONT></P>
<P align="center">
<FONT size=2 face="serif">Current Report</FONT></P>
<P align="center">
<FONT size=2 face="serif">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</FONT></P>
<P align="center">
<FONT size=2 face="serif">Date of Report (Date of earliest event reported): December 9, 2009</FONT></P>
<P align="center">
<B><U><FONT size=2 face="serif">ARK RESTAURANTS CORP.</FONT></U></B><B><FONT size=2 face="serif"> </FONT></B><BR>
<FONT size=2 face="serif">(Exact name of registrant as specified in its charter)</FONT></P>
<P align="center">
<FONT size=2 face="serif">Commission file number 1-09453</FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
	<TD width="21%" align=center nowrap style="border-bottom:1px solid #000000;"><FONT size=2 face="serif">New York</FONT>	</TD>
	<TD width="63%">&nbsp;	</TD>
	<TD width="16%" align=center nowrap style="border-bottom:1px solid #000000;">
<FONT size=2 face="serif">13-3156768</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=center nowrap>
<FONT size=2 face="serif">(State or other jurisdiction of</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">(I.R.S. Employer</FONT>	</TD>
</TR>
<TR valign="bottom">
	<TD align=center nowrap>
<FONT size=2 face="serif">incorporation or organization)</FONT>	</TD>
	<TD>&nbsp;	</TD>
	<TD align=center nowrap>
<FONT size=2 face="serif">Identification No.)</FONT>	</TD>
</TR>
</TABLE><BR>
<P align="center">
<FONT size=2 face="serif">85 Fifth Avenue </FONT><BR>
<FONT size=2 face="serif">New York, NY 10003 </FONT><BR>
<FONT size=2 face="serif">(Address of principal executive offices, with zip code) </FONT></P>
<P align="center">
<FONT size=2 face="serif">(212) 206-8800 </FONT><BR>
<FONT size=2 face="serif"> (Registrant&#146;s telephone number, including area code) </FONT></P>
<P align="center">
<FONT size=2 face="serif">N/A </FONT><BR>
<FONT size=2 face="serif">(Former name or former address, if changed since last report)</FONT></P>
<P align="left">
<FONT size=2 face="serif">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</FONT></P>
<P align="left">
<FONT size=2 face="serif">[&nbsp; ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></P>
<P align="left">
<FONT size=2 face="serif">[ &nbsp;] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></P>
<P align="left">
<FONT size=2 face="serif">[&nbsp; ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></P>
<P align="left">
<FONT size=2 face="serif">[&nbsp; ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></P><br>


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<BR>

<P align="left">
<FONT size=2 face="serif">Item 8.01 - Other Events.</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> The information in this Current Report is being furnished and shall not be deemed &#147;filed&#148; for purposes of Section 18 of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;), or otherwise subject to
the liabilities of that Section. The information in this Current Report shall not be incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as shall be expressly set forth by specific reference in such a
filing. </FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> During September and October 2009 the Company made advances against salary to its Chief Executive Officer totaling &#36;298,146.91. It also loaned &#36;160,000 to the Chief Executive Officer&#146;s former wife. The CEO
believed the advances and loan were permissible after he consulted with the Company&#146;s General Counsel. In the latter part of November 2009, the Company reviewed these matters with its auditors. It also informed members of its Compensation and
Audit Committees and outside counsel. The Company concluded that the advances and loan may be deemed extensions of credit and violative of the Sarbanes-Oxley Act. The CEO immediately repaid the remaining balance on the advances with interest. The
loan to his former wife was repaid in October before the review had begun. The Audit Committee is reviewing the Company&#146;s policies and procedures regarding payments to or for senior management, as well as the Company&#146;s overall internal
control procedures. The Audit Committee adopted changes which require that its prior approval be obtained before any extraordinary payments may be made to or at the request of management. It also directed that management undergo governance training
pursuant to a program approved by the Audit Committee. </FONT></P>
<P align="left">&nbsp;</P>
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<P align="center">
<FONT size=2 face="serif">SIGNATURES</FONT></P>
<P align="left">
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif"> Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
  <TD width=65% align=left nowrap>&nbsp;</TD>
	<TD colspan="2" align=left nowrap>
      <FONT size=2 face="serif">ARK RESTAURANT CORP.</FONT>	</TD>
  </TR>
<TR>
  <TD>&nbsp;</TD>
	<TD width="2%">&nbsp;</TD>
	<TD width="33%">&nbsp;	</TD>
</TR>
<TR>
  <TD>&nbsp;</TD>
	<TD>&nbsp;</TD>
	<TD>&nbsp;	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap><font size=2 face="serif">By:&nbsp;&nbsp;</font></TD>
	<TD align=left nowrap><U><FONT size=2 face="serif">/s/ Michael Weinstein</FONT></U>	</TD>
</TR>
<TR valign="bottom">
  <TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap>&nbsp;</TD>
	<TD align=left nowrap><FONT size=2 face="serif">Chief Executive Officer</FONT>	</TD>
</TR>
</TABLE>
<BR>
<P align="left">
<FONT size=2 face="serif"><br>
Date: December 9, 2009</FONT></P>
<P align="left">&nbsp;</P>
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