<SEC-DOCUMENT>0000930413-13-001650.txt : 20130314
<SEC-HEADER>0000930413-13-001650.hdr.sgml : 20130314
<ACCEPTANCE-DATETIME>20130314162552
ACCESSION NUMBER:		0000930413-13-001650
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20130308
ITEM INFORMATION:		Other Events
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20130314
DATE AS OF CHANGE:		20130314

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:		13690798

	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>c73085_8k.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>


<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><B>Washington, DC 20549</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Pursuant to Section 13 or Section 15(d) of
the Securities Exchange Act of 1934</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event reported):<B>
March 8, 2013</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ARK RESTAURANTS CORP.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; padding-right: 5.5pt; padding-left: 5.5pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt; color: black">New York</FONT></TD>
    <TD STYLE="width: 38%; padding-right: 5.5pt; padding-left: 5.5pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt; color: black">1-09453</FONT></TD>
    <TD STYLE="width: 32%; padding-right: 5.5pt; padding-left: 5.5pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt; color: black">13-3156768 &nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 5.5pt; text-align: center">(State or other jurisdiction</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center;">of incorporation)</P></TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 5.5pt; text-align: center">(Commission</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center;">File Number)</P></TD>
    <TD>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">(IRS Employer</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>85 Fifth Avenue</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center;"><B>New York, New York 10003</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center;">(Address of principal executive
offices, with zip code)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">Registrant&rsquo;s telephone number, including
area code:<B> (212) 206-8800</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">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:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 95%; text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">[ &nbsp;&nbsp;]&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e -4(c))&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><hr noshade size=4></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0"><B>Item 8.01&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other Events.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; text-indent: 0.5in">ARK
Restaurants Corp. (the &ldquo;Company&rdquo;) entered into an Agreement, dated as of March 8, 2013, with New Meadowlands Racetrack
LLC (&ldquo;NMR LLC&rdquo;) by which it will have the exclusive right to operate the food and beverage concessions at the new raceway
facilities being constructed at the Meadowlands Racetrack Facility in East Rutherford, New Jersey. The facility is expected to
open in mid-November. NMR LLC entered into a racetrack ground lease with the New Jersey Sports and Exposition Authority to lease
the Meadowlands Racetrack Facility. NMR LLC has the right under the lease for all future development at the racetrack facility.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; text-indent: 0.5in">Meadowlands
Newmark LLC is a member of NMR LLC. The Company has made a Four Million Two Hundred Thousand ($4,200,000) Dollar capital contribution
to Meadowlands Newmark, for approximately a 10.667 % interest in Meadowlands Newmark.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; text-indent: 0.5in">Notwithstanding
the foregoing, NMR LLC has the right to terminate the food and beverage concession, but not the Company&rsquo;s status as a member
of Meadowlands Newmark under certain circumstances.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; text-indent: 0.5in">On
March 12, 2013, Ark Restaurants Corp issued a press release titled &ldquo;Ark Restaurants Enter Into Agreement With New Meadowlands
Racetrack&rdquo; in which the Company also addressed the most recent letter received from Landry&rsquo;s, Inc. A copy of the press
release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0; text-indent: 0.5in">The
Press Release is intended to be furnished under this Item 8.01 of Form 8-K and shall not be deemed &ldquo;filed&rdquo; for purposes
of Section 18 of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), or incorporated by reference
in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific
reference in such a filing.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD nowrap STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-size: 12pt; color: black"><B>Item 9.01.</B></FONT></TD>
  <TD COLSPAN="2" STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-size: 12pt; color: black"><B>Financial Statements and Exhibits.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%; text-align: justify">&nbsp;</TD>
    <TD width="88%" STYLE="width: 88%; text-align: justify">&nbsp;</TD>
  <TD width="2%" STYLE="width: 2%; text-align: justify">&nbsp;</TD>
</TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify; text-indent: 0in"><FONT STYLE="font-size: 12pt; color: black">(d)</FONT><FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Exhibits</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">99.1</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-size: 12pt; color: black">Press Release titled &ldquo;Ark Restaurants Enters Into Agreement With New Meadowlands Racetrack&rdquo;, dated March 12, 2013.</FONT></TD></TR>
</TABLE>
<p>&nbsp;</p>
<p><BR>

  <!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
</p>
<DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --><hr noshade size=4></TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-weight: bold"><FONT STYLE="font-size: 12pt; color: black"><B>ARK RESTAURANTS CORP.</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 12pt; color: black">&nbsp;&nbsp;&nbsp;&nbsp;/s/ Michael Weinstein</FONT></TD>
  <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD nowrap><FONT STYLE="font-size: 12pt; color: black">By:&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 12pt; color: black">Name: Michael Weinstein</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 12pt; color: black">Title: Chief Executive Officer</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2"><FONT STYLE="font-size: 12pt; color: black">Date: March 14, 2013</FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 57%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 25%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
<P STYLE="margin: 0"></P>
<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --><hr noshade size=4></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>c73085_ex99-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-left: 0"><B>Exhibit 99.1</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">NEW YORK&mdash;March 12, 2013</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Ark Restaurants Enters Into Agreement with
New Meadowlands Racetrack</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ark Restaurants Corp. (NASDAQ: ARKR) announced
today that it has entered into a long term agreement with New Meadowlands Racetrack LLC to provide food and beverage services for
the new racing facilities being constructed at the Meadowlands Racetrack in northern New Jersey. New Meadowlands Racetrack LLC
has a long term lease with the State of New Jersey and expects the new facility to be open in mid-November. Ark&rsquo;s agreement
extends to any future development at the race track site. In conjunction with this agreement, Ark will make an equity investment
in New Meadowlands Racetrack LLC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Ark also acknowledged receipt of a letter from
Landry&rsquo;s, Inc. dated March 7, 2013. As previously announced, the Ark board of directors had carefully reviewed with its independent
financial and legal advisors Landry&rsquo;s unsolicited proposal made in February&mdash;and unchanged in the March 7 letter&mdash;and
determined that it is inadequate, not compelling and not in the best interests of Ark&rsquo;s shareholders taking into account,
among other things, the Company&rsquo;s future prospects and the ability of the Company&rsquo;s experienced management to operate
and grow the Company&rsquo;s business. In light of the foregoing, the board of directors has no intention of waiving the applicability
of the New York takeover statute which is expressly intended to protect companies against inadequate and potentially coercive unsolicited
proposals such as that from Landry&rsquo;s.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-left: 0">Except for historical
information, this news release contains forward-looking statements, within the meaning of Section 27A of the Securities Act of
1933 and Section 21E of the Securities Exchange Act of 1934. These statements involve unknown risks, and uncertainties that may
cause the Company&rsquo;s actual results or outcomes to be materially different from those anticipated and discussed herein. Important
factors that might cause such differences are discussed in the Company&rsquo;s filings with the Securities and Exchange Commission.
The Company disclaims any intention or obligation to update or revise any forward-looking statements, whether as a result of new
information, future events or otherwise. Actual results could differ materially from those anticipated in these forward-looking
statements, if new information becomes available in the future.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 8pt 0 0; text-align: justify">Ark Restaurants owns and operates 19
restaurants and bars, 22 fast food concepts and catering operations in New York City, Washington, D.C. and Las Vegas, NV. Five
restaurants are located in New York City, three are located in Washington, D.C., seven are located in Las Vegas, Nevada, two are
located in Atlantic City, New Jersey, one is located at the Foxwoods Resort Casino in Ledyard, Connecticut and one is located in
Boston, Massachusetts. The Las Vegas operations include five restaurants within the New York-New York Hotel &amp; Casino Resort
and operation of the hotel&rsquo;s room service, banquet facilities, employee dining room and six food court concepts; one bar
within the Venetian Casino Resort, as well as three food court concepts and one restaurant within the Planet Hollywood Resort and
Casino. In Atlantic City, New Jersey, the Company operates a restaurant and a bar in the Resorts Atlantic City Hotel and Casino.
The operations at the Foxwoods Resort Casino include one fast food concept and one restaurant. In Boston, Massachusetts, the Company
operates a restaurant in the Faneuil Hall Marketplace. The Florida operations under management include five fast food facilities
in Tampa, Florida and seven fast food facilities in Hollywood, Florida, each at a Hard Rock Hotel and Casino operated by the Seminole
Indian Tribe at these locations.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><B>&nbsp;</B></P>



<P STYLE="margin: 0"></P>

<hr noshade size=4>
<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
