<SUBMISSION>
<ACCESSION-NUMBER>0001157523-09-000191
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20090113
<ITEMS>2.02
<ITEMS>9.01
<FILING-DATE>20090113
<DATE-OF-FILING-DATE-CHANGE>20090113
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BENIHANA INC
<CIK>0000935226
<ASSIGNED-SIC>5812
<IRS-NUMBER>650538630
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0328
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-26396
<FILM-NUMBER>09522787
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
<PHONE>3055930770
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a5869561.htm
<DESCRIPTION>BENIHANA INC. 8-K
<TEXT>
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    <title></title>
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    <p style="text-align: center">
      <font style="font-size: 12pt"><b>UNITED STATES</b></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-family: Times New Roman; font-size: 12pt"><b>SECURITIES
      AND EXCHANGE COMMISSION</b></font><font style="font-size: 12pt"><br style="font-size: 12pt"></font><font style="font-size: 12pt"><b>Washington,
      D.C. &#160;20549</b></font><br><br><br><font style="font-family: Times New Roman; font-size: 12pt"><b>FORM
      8-K</b></font><br><br><br><font style="font-family: Times New Roman; font-size: 12pt"><b>CURRENT
      REPORT</b></font><br><br><br><font style="font-family: Times New Roman; font-size: 12pt"><b>Pursuant
      to Section 13 or 15(d) of the</b></font><br><font style="font-family: Times New Roman; font-size: 12pt"><b>Securities
      Exchange Act of 1934</b></font><br><br>
    </p>
    <div style="text-align:left">
    <table style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt" cellspacing="0">
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          <p style="font-family: Times New Roman; margin-top: 0px; margin-bottom: 0px; font-size: 10pt">
            Date of report (date of earliest event reported):
          </p>
        </td>
        <td style="width: 40%; text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top">
          <p style="font-family: Times New Roman; margin-top: 0px; margin-bottom: 0px; font-size: 10pt">
            <font style="font-family: Times New Roman; font-size: 10pt"><b>January
            13, 2009</b></font>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">

    </p>
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      <tr>
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          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 12pt"><b>BENIHANA
            INC.</b></font>
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Exact name of registrant as specified in its charter)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">

    </p>
    <div style="text-align:left">
    <table style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt" cellspacing="0">
      <tr>
        <td style="width: 30%; text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Delaware</b>
          </p>
        </td>
        <td style="width: 5%">
          &#160;
        </td>
        <td style="width: 30%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px; white-space: nowrap" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>0-26396</b>
          </p>
        </td>
        <td style="width: 5%">
          &#160;
        </td>
        <td style="width: 30%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px; white-space: nowrap" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>65-0538630</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 30%; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (State or other jurisdiction
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            of incorporation)
          </p>
        </td>
        <td style="width: 5%">

        </td>
        <td style="width: 30%; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (Commission
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            File Number)
          </p>
        </td>
        <td style="width: 5%">

        </td>
        <td style="width: 30%; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            (I.R.S. Employer
          </p>
          <p style="margin-top: 0px; margin-bottom: 0px">
            Identification No.)
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
    <div style="text-align:left">
    <table style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt" cellspacing="0">
      <tr>
        <td style="width: 67%; text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>8685 Northwest 53rd Terrace, Miami, Florida</b>
          </p>
        </td>
        <td style="width: 33%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px; white-space: nowrap" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>33166</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 67%; text-align: center; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-family: Times New Roman; font-size: 10pt">(Address
            of principal executive offices)</font>
          </p>
        </td>
        <td style="width: 33%; text-align: center; padding-left: 0.0px" valign="bottom">
          <font style="font-family: Times New Roman; font-size: 10pt">(Zip
          Code)</font>
        </td>
      </tr>
    </table>
    </div>
    <div style="text-align:left">
    <table style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt" cellspacing="0">
      <tr>
        <td style="width: 60%; padding-bottom: 2.0px; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Registrant&#8217;s telephone number, including area code:
          </p>
        </td>
        <td style="width: 40%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px; white-space: nowrap" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>(305) 593-0770</b>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <div style="text-align:left">
    <table style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt" cellspacing="0">
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        <td style="text-align: center; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>None</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="text-align: center; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Former name or former address, if changed since last report
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>
      <font style="font-family: Times New Roman; font-size: 10pt">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>(see General Instruction A.2. below):
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p>
      <font style="font-family: Arial Unicode MS; font-size: 10pt">&#8414;</font>
      <font style="font-family: Times New Roman; font-size: 10pt">Pre-commencement
      communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font>
    </p>
    <div style="width: 100%; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; margin-left: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>

    </p>
    <p style="font-family: Times New Roman; text-indent: 30.0px; font-size: 10pt">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      2.02&#160;&#160;&#160;&#160;&#160;</b></font><b><u><font style="font-family: Times New Roman; font-size: 10pt">Results
      of Operations and Financial Condition</font></u></b><br>
    </p>
    <p style="text-indent: 30.0px; text-align: left">
      On January 13, 2009, the Registrant issued a press release announcing
      its sales results for the third fiscal quarter ended January 4, 2009.&#160;&#160;A
      copy of the press release is included with this Report as Exhibit 99.1.
    </p>
    <p>

    </p>
    <p style="font-family: Times New Roman; text-indent: 30.0px; font-size: 10pt">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>Item
      9.01&#160;&#160;&#160;&#160;&#160;</b></font><b><u><font style="font-family: Times New Roman; font-size: 10pt">Financial
      Statements and Exhibits</font></u></b><font style="font-family: Times New Roman; font-size: 10pt"><br style="font-family: Times New Roman; font-size: 10pt"></font>
    </p>
    <p>

    </p>
    <p style="text-indent: 30.0px; text-align: left">
      (c) Exhibit 99.1.&#160;&#160;Press Release of Benihana Inc. dated January 13, 2009.
    </p>
    <p>
      <br>
      <br>

    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 10pt"><b>SIGNATURES</b></font>
    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">
      <font style="font-family: Times New Roman; font-size: 10pt">Pursuant to
      the requirements of the Securities Exchange Act of 1934, as amended, the
      Registrant has duly caused this report to be signed on its behalf by the
      undersigned thereunto duly authorized.</font>
    </p>
    <div style="text-align:left">
    <table style="font-family: Times New Roman; width: 100%; margin-bottom: 10.0px; font-size: 10pt" cellspacing="0">
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>BENIHANA INC.</b>
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="width: 7%; padding-bottom: 2.0px; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="width: 48%; padding-bottom: 2.0px; text-align: left; padding-left: 0.0px" valign="top">
          January 13, 2009
        </td>
        <td style="width: 45%; text-align: left; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            By: /s/ Jose I. Ortega
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Jose I. Ortega
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Vice President of Finance
          </p>
        </td>
      </tr>
      <tr>
        <td style="width: 7%">

        </td>
        <td style="width: 48%">

        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            &#160;
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a5869561ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<html>
  <head>
    <title></title>
<!--Copyright 2008 Business Wire, a Berkshire Hathaway company.-->
<!--All rights reserved www.businesswire.com-->
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    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt"><b>Benihana
      Inc. Reports Total Restaurant Sales and Comparable Restaurant Sales for
      the Third Fiscal Quarter 2009</b></font>
    </p>
    <p style="text-align: center">
      <font style="font-family: Times New Roman; font-size: 12pt"><b>-Company
      Updates Development Activity &amp; Completes Remodeling Program-</b></font>
    </p>
    <p>
      MIAMI--(BUSINESS WIRE)--January 13, 2009--Benihana Inc. (NASDAQ: BNHNA;
      BNHN), operator of the nation&#8217;s largest chain of Japanese theme and
      sushi restaurants, today reported total restaurant sales and comparable
      restaurant sales for the twelve-week third fiscal quarter 2009 ended
      January 4, 2009. The Company also updated its recent development
      activity and announced the completion of its remodeling program.
    </p>
    <p>
      <b>Third Fiscal Quarter 2009 Restaurant Sales</b>
    </p>
    <p>
      Total restaurant sales decreased 3.7% to $66.8 million in the third
      fiscal quarter 2009 from $69.4 million in the third fiscal quarter 2008.
      For the third fiscal quarter 2009, Company-wide comparable restaurant
      sales were (11.1%), including (10.9%) at Benihana teppanyaki, (9.1%) at
      RA Sushi, and (14.6%) at Haru.
    </p>
    <p>
      During the period, Benihana teppanyaki represented approximately 68.9%
      of consolidated restaurant sales, while RA Sushi and Haru accounted for
      19.9% and 11.2% of consolidated restaurant sales, respectively. There
      were a total of 1,069 store-operating weeks in the third fiscal quarter
      of 2009 compared to 985 store-operating weeks in the third fiscal
      quarter of 2008.
    </p>
    <p>
      &#8220;Similar to what we and other restaurant and retail companies have
      experienced over the past few quarters, our comparable sales during the
      recent 2008 holiday season reflected the very real challenges consumers
      have been facing in the current economic environment. Exceeding the
      expectations of our guests continues to be of paramount importance to us
      in differentiating our restaurant concepts, and we are stressing
      flawless execution in every dining interaction. We are also very pleased
      to have successfully completed our multi-year renovation project as well
      as the opening of three restaurant locations during our third fiscal
      quarter, and will remain very careful in our deployment of capital as we
      manage our business in these difficult times,&#8221; said Joel A. Schwartz,
      Chairman and Chief Executive Officer.
    </p>
    <p>
      <b>Development Activity &amp; Completion of Remodeling Program</b>
    </p>
    <p>
      During the third fiscal quarter of 2009, the Company continued its
      development of new restaurants, adding three locations to its portfolio.
    </p>
    <p>
      On December 1, 2008, the Company opened a Benihana teppanyaki restaurant
      in Plano, Texas. The restaurant is located in The Shops at Legacy, an
      urban lifestyle center offering a &quot;Main Street&quot; shopping experience with
      both retail and entertainment establishments.
    </p>
    <div style="width: 100%; text-indent: 0pt; margin-bottom: 10pt; margin-right: 0pt; margin-left: 0pt">
      <div>
        <div style="text-align: left">

        </div>
      </div>
      <div style="page-break-after: always">
        <div style="text-align: center">

        </div>
        <div style="text-align: center">
          <hr style="height: 1.5pt; color: black">

        </div>
      </div>
      <div>
        <div style="text-align: right">

        </div>
      </div>
    </div>
    <p>
      On December 15, 2008, the Company opened a RA Sushi restaurant in
      Huntington Beach, California. The restaurant is located on Pacific Coast
      Highway in the heart of downtown Huntington and overlooks the famous
      Huntington Beach Pier.
    </p>
    <p>
      On December 17, 2008, the Company opened a Benihana teppanyaki
      restaurant in Plymouth Meeting, Pennsylvania. The restaurant is located
      in the Plymouth Meeting Mall, which is adjacent to the Pennsylvania
      Turnpike and Germantown Pike. Plymouth Meeting is a suburb of
      Philadelphia, located northwest of the city.
    </p>
    <p>
      Subsequent to the end of the third fiscal quarter, on January 9, 2009,
      the Company opened a Benihana teppanyaki restaurant in Coral Springs,
      Florida. One additional Benihana teppanyaki restaurant will open in the
      coming weeks in Columbus, Ohio. This will complete the Company&#8217;s
      development activity for fiscal year 2009.
    </p>
    <p>
      During the first quarter of fiscal year 2010, the Company is planning to
      open three RA Sushi restaurants located in Houston, Texas; Leawood,
      Kansas; and Atlanta, Georgia, along with one Benihana teppanyaki
      restaurant in Orlando, Florida. The five remaining restaurants under
      development will open between late fiscal year 2010 and the end of
      fiscal year 2011, subject to the respective landlords making the sites
      available to the Company. Theses sites are comprised of three Benihana
      teppanyaki restaurants in Chicago, Illinois; Westwood, Massachusetts;
      and East Rutherford (Meadowlands), New Jersey, and two RA Sushi
      restaurants in Orlando, Florida; and Westwood, Massachusetts.
    </p>
    <p>
      On December 22, 2008, the Company re-opened its Benihana teppanyaki
      restaurant in City of Industry, CA and has now completed its remodeling
      program.
    </p>
    <p>
      The Benihana teppanyaki restaurant located in Memphis, Tennessee, which
      was previously destroyed by a fire, is scheduled to re-open within the
      coming weeks, as well.
    </p>
    <p>
      <b>About Benihana</b>
    </p>
    <p>
      Benihana Inc. (Nasdaq: BNHNA - News) (Nasdaq: BNHN - News) operates 94
      restaurants nationwide, including 63 Benihana teppanyaki restaurants,
      nine Haru sushi restaurants, and 22 RA Sushi Bar restaurants. Under
      development at present are ten restaurants -- five Benihana teppanyaki
      restaurants and five RA Sushi restaurants. In addition, 20 franchised
      Benihana teppanyaki restaurants are operating in the U.S., Latin America
      and the Caribbean.
    </p>
    <p>
      To learn more about the Company and its three Japanese theme and sushi
      restaurant concepts, please view the corporate video at <u>www.benihana.com/about/video</u>.
    </p>
    <p>

    </p>
    <p>
      CONTACT:<br>ICR<br>Raphael Gross or Tom Ryan, 203-682-8200
    </p>
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</SUBMISSION>
