-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SVxjZhNR/M2LzS3FWDhPFruOv9Iq6tfLmdf64rhaDVvfy1sn0Cs9xtm6Aq3SoeIC
 NOw5A+36rdkTsP05IDw6hg==

<SEC-DOCUMENT>0000935226-97-000002.txt : 19970222
<SEC-HEADER>0000935226-97-000002.hdr.sgml : 19970222
ACCESSION NUMBER:		0000935226-97-000002
CONFORMED SUBMISSION TYPE:	8-A12G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19970218
SROS:			NASD

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BENIHANA INC
		CENTRAL INDEX KEY:			0000935226
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				650538630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0327

	FILING VALUES:
		FORM TYPE:		8-A12G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-26396
		FILM NUMBER:		97537713

	BUSINESS ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
		BUSINESS PHONE:		3055930770

	MAIL ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12G
<SEQUENCE>1
<FILENAME>000093522697000002-001-seq1-8-a12g.txt
</DOCUMENT>
</SUBMISSION>