Ruth’s Hospitality Group, Inc.
1030 W. Canton Avenue, Suite 100
Winter Park, FL 32789
May 14, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Cara Wirth | |||
| Re: | Ruth’s Hospitality Group, Inc. Registration Statement on FormS-3 Originally Filed May 8, 2020 FileNo. 333-238138 | |||
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Ruth’s Hospitality Group, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement onForm S-3, FileNo. 333-238138 (the “Registration Statement”), to 12:00 p.m., Eastern time, on May 18, 2020 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
* * * *
Please contact James S. Rowe of Kirkland & Ellis LLP, special counsel to the Company, at (312)862-2191, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | ||
| RUTH’S HOSPITALITY GROUP, INC. | ||
| By: | /s/ Alice G. Givens | |
| Name: | Alice G. Givens | |
Title: | SVP, General Counsel and Chief Compliance Officer | |
