<SUBMISSION>
<ACCESSION-NUMBER>0001157523-09-007012
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20091020
<ITEMS>2.02
<ITEMS>9.01
<FILING-DATE>20091020
<DATE-OF-FILING-DATE-CHANGE>20091020
<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
<ACT>34
<FILE-NUMBER>000-26396
<FILM-NUMBER>091128040
</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>a6077765.htm
<DESCRIPTION>BENIHANA INC. 8-K
<TEXT>
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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-size: 12pt; font-family: Times New Roman"><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-size: 12pt; font-family: Times New Roman"><b>FORM
      8-K</b></font><br><br><br><font style="font-size: 12pt; font-family: Times New Roman"><b>CURRENT
      REPORT</b></font><br><br><br><font style="font-size: 12pt; font-family: Times New Roman"><b>Pursuant
      to Section 13 or 15(d) of the</b></font><br><font style="font-size: 12pt; font-family: Times New Roman"><b>Securities
      Exchange Act of 1934</b></font><br><br>
    </p>
    <div style="text-align:left">
    <table style="width: 100%; margin-bottom: 10.0px; font-family: Times New Roman; font-size: 10pt" cellspacing="0">
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          <p style="margin-top: 0px; margin-bottom: 0px; font-family: Times New Roman; 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="margin-top: 0px; margin-bottom: 0px; font-family: Times New Roman; font-size: 10pt">
            <font style="font-size: 10pt; font-family: Times New Roman"><b>October
            20, 2009</b></font>
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p style="text-align: center">

    </p>
    <div style="text-align:left">
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      <tr>
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          <p style="margin-top: 0px; margin-bottom: 0px">
            <font style="font-size: 12pt; font-family: Times New Roman"><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>
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          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>Delaware</b>
          </p>
        </td>
        <td style="width: 5%">
          &#160;
        </td>
        <td style="white-space: nowrap; width: 30%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px" valign="bottom">
          <p style="margin-top: 0px; margin-bottom: 0px">
            <b>0-26396</b>
          </p>
        </td>
        <td style="width: 5%">
          &#160;
        </td>
        <td style="white-space: nowrap; width: 30%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px" 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="width: 100%; margin-bottom: 10.0px; font-family: Times New Roman; 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="white-space: nowrap; width: 33%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px" 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-size: 10pt; font-family: Times New Roman">(Address
            of principal executive offices)</font>
          </p>
        </td>
        <td style="width: 33%; text-align: center; padding-left: 0.0px" valign="bottom">
          <font style="font-size: 10pt; font-family: Times New Roman">(Zip
          Code)</font>
        </td>
      </tr>
    </table>
    </div>
    <div style="text-align:left">
    <table style="width: 100%; margin-bottom: 10.0px; font-family: Times New Roman; font-size: 10pt" cellspacing="0">
      <tr>
        <td style="padding-bottom: 2.0px; width: 60%; text-align: center; 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="white-space: nowrap; width: 40%; text-align: center; padding-right: 0.0px; border-bottom: solid black 1.0pt; padding-left: 0.0px" 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="width: 100%; margin-bottom: 10.0px; font-family: Times New Roman; font-size: 10pt" cellspacing="0">
      <tr>
        <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-size: 10pt; font-family: Times New Roman">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 style="font-family: Times New Roman; text-indent: 30.0px; font-size: 10pt">
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font>
    </p>
    <p style="font-family: Times New Roman; text-indent: 30.0px; font-size: 10pt">
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Soliciting
      material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font>
    </p>
    <p style="font-family: Times New Roman; text-indent: 30.0px; font-size: 10pt">
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font>
    </p>
    <p style="font-family: Times New Roman; text-indent: 30.0px; font-size: 10pt">
      <font style="font-size: 10pt; font-family: Arial Unicode MS">&#8414;</font>
      <font style="font-size: 10pt; font-family: Times New Roman">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%; margin-bottom: 10pt; margin-left: 0pt; text-indent: 0pt; margin-right: 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="color: black; height: 1.5pt">

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

        </div>
      </div>
    </div>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">
      <font style="font-size: 10pt; font-family: Times New Roman"><b>Item
      2.02&#160;&#160;&#160;&#160;&#160;</b></font><b><u><font style="font-size: 10pt; font-family: Times New Roman">Results
      of Operations and Financial Condition</font></u></b>
    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">

    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">
      On October 20, 2009, the Registrant issued a press release announcing
      its sales results for the second fiscal quarter 2010 ended October 11,
      2009.&#160;&#160;A copy of the press release is included with this Report as
      Exhibit 99.1.
    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">

    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">
      <font style="font-size: 10pt; font-family: Times New Roman"><b>Item
      9.01&#160;&#160;&#160;&#160;&#160;</b></font><b><u><font style="font-size: 10pt; font-family: Times New Roman">Financial
      Statements and Exhibits</font></u></b>
    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">

    </p>
    <p style="text-align: justify; font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">
      (c) Exhibit 99.1.&#160;&#160;Press Release of Benihana Inc. dated October 20, 2009.
    </p>
    <p style="white-space: nowrap; text-align: justify; margin-left: 30.0px; text-indent: 120.0px; margin-right: 30.0px">

    </p>
    <p>

    </p>
    <p style="text-align: center">
      <font style="font-size: 10pt; font-family: Times New Roman"><b>SIGNATURES</b></font>
    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">
      <font style="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>
    </p>
    <p style="font-family: Times New Roman; text-indent: 60.0px; font-size: 10pt">

    </p>
    <div style="text-align:left">
    <table style="width: 100%; margin-bottom: 10.0px; font-family: Times New Roman; 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>
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        <td style="width: 7%">

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

        </td>
        <td style="width: 45%; text-align: left; padding-left: 0.0px" valign="top">
          &#160;
        </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">
          &#160;
        </td>
      </tr>
      <tr>
        <td style="padding-bottom: 2.0px; width: 7%; text-align: left; padding-left: 0.0px" valign="top">
          <p style="margin-top: 0px; margin-bottom: 0px">
            Dated:
          </p>
        </td>
        <td style="padding-bottom: 2.0px; width: 48%; text-align: left; padding-left: 0.0px" valign="top">
          October 20, 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 &#8211; Finance
          </p>
        </td>
      </tr>
    </table>
    </div>
    <p>

    </p>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a6077765ex99_1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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    <title></title>
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    <p style="text-align: right">
      <b>Exhibit 99.1</b>
    </p>
    <p style="text-align: center">
      <font style="font-size: 12pt; font-family: Times New Roman"><b>Benihana
      Inc. Reports Total Restaurant Sales and Comparable Restaurant Sales for
      the Second Fiscal Quarter 2010</b></font>
    </p>
    <p>
      MIAMI--(BUSINESS WIRE)--October 20, 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 second fiscal quarter ended October
      11, 2009.
    </p>
    <p>
      <b>Second Fiscal Quarter 2010 Restaurant Sales</b>
    </p>
    <p>
      Total restaurant sales decreased 0.9% to $69.0 million in the second
      fiscal quarter 2010 from $69.6 million in the second fiscal quarter
      2009. For the second fiscal quarter 2010, Company-wide comparable
      restaurant sales were (9.9%), including (12.2%) at Benihana teppanyaki,
      0.2% at RA Sushi, and (14.3%) at Haru.
    </p>
    <p>
      During the period, Benihana teppanyaki represented approximately 64.4%
      of consolidated restaurant sales, while RA Sushi and Haru accounted for
      24.7% and 10.9% of consolidated restaurant sales, respectively. There
      were a total of 1,179 store-operating weeks in the second fiscal quarter
      2010 compared to 1,055 store-operating weeks in the second fiscal
      quarter 2009.
    </p>
    <p>
      &#8220;Company-wide comparable sales remained challenged during our second
      fiscal quarter, particularly at our Benihana teppanyaki and Haru
      concepts. The comparable sales trends were mostly similar to what we
      have seen over the past few quarters, and were disappointing even after
      taking into account the fact that our fiscal second quarter has
      historically been our softest from a revenue perspective. We anticipate
      that the teppanyaki Renewal Program, which began its roll out on
      September 28<sup>th</sup>, will ultimately bolster sales at our Benihana
      concept but believe that it will take at least several quarters to gauge
      its success in increasing guest satisfaction, loyalty, rates of return
      and, ultimately, sales volume,&#8221; said Richard C. Stockinger, Chief
      Executive Officer.
    </p>
    <p>
      Mr. Stockinger added, &#8220;Lower than expected sales, as well as the
      investments we made in the Renewal Program ahead of its implementation,
      have pressured margins for the quarter more than expected and are likely
      to adversely affect our prior full year guidance on earnings (which
      should no longer be relied upon). We will provide a more comprehensive
      review of the fiscal quarter, along with an updated outlook for the full
      year, on our next conference call. We remain confident that the steps we
      have taken to contain costs and the investments we have made in our
      Renewal Program are in the best interest of the business, and should
      create significant value for shareholders over time.&#8221;
    </p>
    <div style="width: 100%; margin-bottom: 10pt; margin-left: 0pt; text-indent: 0pt; margin-right: 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="color: black; height: 1.5pt">

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

        </div>
      </div>
    </div>
    <p>
      <b>About Benihana</b>
    </p>
    <p>
      Benihana Inc. (Nasdaq: BNHNA - News) (Nasdaq: BNHN - News) operates 98
      restaurants nationwide, including 64 Benihana teppanyaki restaurants,
      nine Haru sushi restaurants, and 25 RA Sushi Bar restaurants. Under
      development at the present time is one Benihana teppanyaki restaurant.
      In addition, 22 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>
      <b>Cautionary Note Regarding Forward-Looking Statements</b>
    </p>
    <p>
      This press release contains various &#8220;forward-looking statements,&#8221; which
      represent our expectations or beliefs concerning future events,
      including restaurant growth, future capital expenditures and other
      operating information. 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 and
      the availability and cost of credit, industry cyclicality, and in
      consumer disposable income, competition within the restaurant industry,
      availability of suitable restaurant locations or acquisition
      opportunities, harsh weather conditions in areas in which we and our
      franchisees operate restaurants or plan to build new restaurants,
      acceptance of our concepts in new locations, changes in governmental
      laws and regulations affecting labor rates, employee benefits and
      franchising, ability to complete new restaurant construction and obtain
      governmental permits on a reasonably timely basis, the possibility of an
      adverse outcome in our dispute with the former minority stockholders of
      Haru Holding Corp., unstable economic conditions in foreign countries
      where we franchise restaurants and other factors that we cannot
      presently foresee.
    </p>
    <p>

    </p>
    <p>

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