<SUBMISSION>
<ACCESSION-NUMBER>0001188112-09-001536
<TYPE>8-K/A
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20090624
<ITEMS>2.06
<ITEMS>4.02
<FILING-DATE>20090629
<DATE-OF-FILING-DATE-CHANGE>20090629
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BENIHANA INC
<CIK>0000935226
<ASSIGNED-SIC>5812
<IRS-NUMBER>650538630
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0330
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K/A
<ACT>34
<FILE-NUMBER>000-26396
<FILM-NUMBER>09916433
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
<PHONE>3055930770
</BUSINESS-ADDRESS>
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<STREET1>8685 NW 53RD TERRACE
<CITY>MIAMI
<STATE>FL
<ZIP>33166
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<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>t65876_8ka.htm
<DESCRIPTION>FORM 8-K/A (AMENDMENT NO. 1)
<TEXT>
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AND EXCHANGE COMMISSION</font></div>
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8-K/A</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Amendment
No. 1</font></div><br></div>
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REPORT</font></div>
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      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to Section 13 or 15(d) of the</font></div>
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Exchange Act of 1934</font></div>
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      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date of
report (Date of earliest event reported):&#160;&#160;<font style="TEXT-DECORATION: underline">&#160;&#160;&#160;&#160;&#160;&#160;&#160;June
24, 2009&#160;&#160;&#160;&#160;&#160;&#160;&#160;</font></font></div>
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INC.</font></div>
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name of registrant as specified in its charter)</font></div>
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        <div id="HDR">
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      <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Explanatory
Note</font></div>
        <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt">Benihana Inc. (the &#8220;Company&#8221;) is filing
this amendment No. 1 to its Form 8-K filing initially filed with the</font>
Securities and Exchange Commission (the "SEC") on June 26, 2009 to incorporate
the disclosure provided under Item 2.06, Material Impairments, into Item
4.02(a), <font style="DISPLAY: inline; FONT-SIZE: 10pt">Non-Reliance on
Previously Issued Financial Statements or a Related Audit Report or Completed
Interim Review.</font></font></div>
        <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
      </div>
      <div>
        <div align="left">
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              <tr>
                <td align="left" valign="top" width="8%">
                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Item
      2.06</font></div>
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                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Material
      Impairments</font></div>
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      <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Benihana
Inc. (the &#8220;Company&#8221;) reviews goodwill and other indefinite-lived intangible
assets annually for impairment during the third quarter of each fiscal year, or
more frequently if indicators of impairment exist, in accordance with Financial
Accounting Standards Board Statement of Financial Accounting Standard No. 142
&#8220;Goodwill and Other Intangible Assets&#8221; (&#8220;SFAS 142&#8221;). Subsequent to the filing of
the Company&#8217;s Quarterly Report on Form 10-Q (&#8220;Original Form 10-Q&#8221;) for the
quarterly period ended January 4, 2009, the Company identified an error in the
first step of its goodwill impairment test related to the application of SFAS
142.&#160;&#160;Upon identifying this error, the Company was required to perform
the second step of the goodwill impairment test for the RA Sushi reporting unit
to determine the amount of the impairment, if any.</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On June
24, 2009, the Company&#8217;s Audit Committee approved the Company&#8217;s corrected
impairment test under SFAS 142, which indicated that the reported value of
goodwill allocated to its RA Sushi reporting unit was materially
impaired.&#160;&#160;&#160;The Company estimated that the impairment charge will
be $11.9 million. The impairment will neither result in any current or future
cash expenditures, nor impact the Company&#8217;s compliance with the financial
covenants set forth in its line of credit agreement with Wachovia Bank, National
Association.</font><br></div>
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                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Item
      4.02 (a)</font></div>
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                  <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Non-Reliance
      on Previously Issued Financial Statements or a Related Audit Report or
      Completed Interim Review</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Benihana
Inc. (the &#8220;Company&#8221;) reviews goodwill and other indefinite-lived intangible
assets annually for impairment during the third quarter of each fiscal year, or
more frequently if indicators of impairment exist, in accordance with Financial
Accounting Standards Board Statement of Financial Accounting Standard No. 142
&#8220;Goodwill and Other Intangible Assets&#8221; (&#8220;SFAS 142&#8221;). Subsequent to the filing of
the Company&#8217;s Quarterly Report on Form 10-Q (&#8220;Original Form 10-Q&#8221;) for the
quarterly period ended January 4, 2009, the Company identified an error in the
first step of its goodwill impairment test related to the application of SFAS
142.&#160;&#160;Upon identifying this error, the Company was required to perform
the second step of the goodwill impairment test for the RA Sushi reporting unit
to determine the amount of the impairment, if any.</font></div>
        <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On June
24, 2009, the Company&#8217;s Audit Committee approved the Company&#8217;s corrected
impairment test under SFAS 142, which indicated that the reported value of
goodwill allocated to its RA Sushi reporting unit was materially
impaired.&#160;&#160;&#160;The Company estimated that the impairment charge will
be $11.9 million. The impairment will neither result in any current or future
cash expenditures, nor impact the Company&#8217;s compliance with the financial
covenants set forth in its line of credit agreement with Wachovia Bank, National
Association.</font></div>
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        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On June
24, 2009, the Company&#8217;s Audit Committee concluded that the previously-issued
condensed consolidated financial statements included in the Original Form 10-Q
should no longer be relied upon and would be restated to correct the effects of
an error related to the accounting for goodwill in accordance with SFAS 142. On
June 26, 2009, the Company filed with the Securities and Exchange Commission a
Quarterly Report on Form 10-Q/A to amend the Original Form 10-Q, and the
condensed consolidated financial statements for the quarterly period ended
January 4, 2009 were restated in such Form 10-Q/A.&#160;&#160;The Chief
Financial Officer of the Company, as an authorized officer, discussed the
matters disclosed under this Item 4.02(a) with the Company&#8217;s independent
registered public accounting firm.</font></div>
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      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Cautionary
Note Regarding Forward-Looking Statements</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt">
        <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
        <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
current report contains various &#8220;forward-looking statements&#8221; made pursuant to
the safe harbor provisions of the Private Securities Litigation Reform Act of
1995.&#160;&#160;These forward-looking statements represent the Company&#8217;s
expectations or beliefs concerning future events, including unit growth, future
capital expenditures and other operating information.&#160;&#160;A number of
factors could, either individually or in combination, cause actual results to
differ materially from those included in the forward-looking statements,
including changes in consumer dining preferences, fluctuations in commodity
prices, availability of qualified employees, changes in the general economy,
industry cyclicality, and in consumer disposable income, competition within the
restaurant industry, availability of suitable restaurant locations, harsh
weather conditions in areas in which the Company and its franchisees operate
restaurants or plan to build new restaurants, acceptance of the Company&#8217;s
concepts in new locations, changes in governmental laws and regulations
affecting labor rates, employee benefits, and franchising, ability to complete
restaurant construction and renovation programs and obtain governmental permits
on a reasonably timely basis, an adverse outcome in the dispute between the
Company and the Minority Stockholders of Haru and other factors that the Company
cannot presently foresee.</font></div>
      </div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br>&#160;</div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
      <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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></div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
      <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
      <div>
        <div align="center">
          <div align="left">
            <table cellpadding="0" cellspacing="0" width="100%">
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td align="left" valign="top" width="25%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt; TEXT-ALIGN: center" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">BENIHANA
      INC.</font></div>
                  </td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                </tr>
                <tr>
                  <td align="left" valign="top" width="50%" style="PADDING-BOTTOM: 2px">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Dated:&#160;&#160;June<font style="DISPLAY: inline; FONT-WEIGHT: bold">&#160;</font>29,
      2009</font></div>
                  </td>
                  <td align="left" valign="top" width="25%" style="BORDER-BOTTOM: black 2px solid">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">By:
      /s/ Jose I. Ortega</font></div>
                  </td>
                  <td valign="top" width="25%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td align="left" valign="top" width="25%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Jose
      I. Ortega</font></div>
                  </td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                </tr>
                <tr>
                  <td valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                  <td align="left" valign="top" width="25%">
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Vice
      President &#8211; Finance and Chief</font></div>
                    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Financial
      Officer</font></div>
                  </td>
                  <td valign="top" width="25%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
                </tr>
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