<SEC-DOCUMENT>0000930413-14-001943.txt : 20140606
<SEC-HEADER>0000930413-14-001943.hdr.sgml : 20140606
<ACCEPTANCE-DATETIME>20140425121521
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ACCESSION NUMBER:		0000930413-14-001943
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140425

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:		CORRESP

	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
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<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">April 25, 2014</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">Mr.&nbsp;David R. Humphrey</P>

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

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">United States Securities and Exchange
Commission</P>

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

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street N.E. Mail Stop 3561</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24.45pt"><B>Re: &#9;Ark
Restaurants Corp.</B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in"><B>Form
10-K for the year ended September 28, 2013 </B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 60.45pt; text-align: justify; text-indent: 11.55pt"><B>Filed
December 23, 2013 </B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 48.9pt; text-align: justify; text-indent: 23.1pt"><B>File
No.&nbsp;001-09453 </B></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">Dear Mr.&nbsp;Humphrey:</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">We are responding to your letter
dated April 9, 2014 (the &ldquo;Comment Letter&rdquo;), in which you provided comments on the Ark Restaurants Corp. (the &ldquo;Company&rdquo;,
&ldquo;we&rdquo; or &ldquo;our&rdquo;) Annual Report on Form 10-K for the year ended September 28, 2013 filed on December 23, 2013.
We appreciate the Staff&rsquo;s comments. For ease of reference, the Staff&rsquo;s comments are repeated <I>in italics</I> below,
immediately followed by the Company&rsquo;s response.</P>

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

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0"><B><U>Ark Restaurant Corp. Responses</U></B></P>

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

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Form 10-K for the year ended September
28, 2013</U></B></P>

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

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Report of Independent Registered
Public Accounting Firm, page F-1</U></B></P>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 22.5pt"><FONT STYLE="font-size: 12pt"><I>1.</I></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 12pt"><I>We note the second paragraph of the opinion states that the audits
were conducted in accordance with the <U>auditing standards</U> of the PCAOB. Please revise the opinion to state, if true, that
the audits were conducted in accordance with the <U>standards</U> of the PCAOB, as the standards of the PCAOB includes not only
auditing, but other types of standards.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 22.5pt; text-align: justify"><I>&nbsp;</I></P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 22.5pt; text-align: justify"><B><U>Response:</U></B> Based
on discussions with its Independent Registered Public Accounting Firm, the Company notes that the audits were conducted in accordance
with the <I>standards</I> of the PCAOB, which include but are not limited to <I>auditing standards</I> of the PCAOB. As a result,
the Company will amend its Form 10-K.</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">In connection with responding
to the Staff&rsquo;s comments, the Company acknowledges that:</P>

<UL TYPE="DISC" STYLE="margin-top: 0in">

<LI STYLE="font: 12pt/normal Times New Roman, Times, Serif; text-align: justify; margin: 9pt 0 0">The Company is responsible for
the adequacy and accuracy of the disclosure in the filing;</LI>

<LI STYLE="font: 12pt/normal Times New Roman, Times, Serif; text-align: justify; margin: 9pt 0 0">Staff comments or changes to
disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and.</LI>

<LI STYLE="font: 12pt/normal Times New Roman, Times, Serif; text-align: justify; margin: 9pt 0 0">The Company
may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.</LI>

</UL>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: right">Mr. David R. Humphrey</P>

<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: right">United States Securities and Exchange Commission</P>

<P STYLE="font: 12pt/115% Times New Roman, Times, Serif; margin: 0; text-align: right">April 25, 2014</P>

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2 of </FONT>2</P>

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<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">We trust that this letter is fully
responsive to your comments. Please do not hesitate to contact the undersigned at 212-206-8804 if you have any further questions.</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 9pt 0 0">Respectfully,</P>

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    <TD COLSPAN="3" STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">ARK RESTAURANTS CORP.</FONT></TD></TR>
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<P STYLE="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="vertical-align: top; font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">By: <u>/s/ Robert J. Stewart&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">Robert J. Stewart</FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="font: 12pt/115% Calibri, Helvetica, Sans-Serif"><FONT STYLE="font: 12pt Times New Roman, Times, Serif">President and Chief Financial Officer</FONT></TD></TR>
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