April 25, 2014
Mr. David R. Humphrey
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E. Mail Stop 3561
Washington, D.C. 20549
Re: Ark Restaurants Corp.
Form 10-K for the year ended September 28, 2013
Filed December 23, 2013
File No. 001-09453
Dear Mr. Humphrey:
We are responding to your letter dated April 9, 2014 (the “Comment Letter”), in which you provided comments on the Ark Restaurants Corp. (the “Company”, “we” or “our”) Annual Report on Form 10-K for the year ended September 28, 2013 filed on December 23, 2013. We appreciate the Staff’s comments. For ease of reference, the Staff’s comments are repeatedin italics below, immediately followed by the Company’s response.
Ark Restaurant Corp. Responses
Form 10-K for the year ended September 28, 2013
Report of Independent Registered Public Accounting Firm, page F-1
1. | We note the second paragraph of the opinion states that the audits were conducted in accordance with theauditing standards of the PCAOB. Please revise the opinion to state, if true, that the audits were conducted in accordance with thestandards of the PCAOB, as the standards of the PCAOB includes not only auditing, but other types of standards. |
Response: Based on discussions with its Independent Registered Public Accounting Firm, the Company notes that the audits were conducted in accordance with thestandards of the PCAOB, which include but are not limited toauditing standards of the PCAOB. As a result, the Company will amend its Form 10-K.
In connection with responding to the Staff’s comments, the Company acknowledges that:
- The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
- Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and.
- The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Mr. David R. Humphrey
United States Securities and Exchange Commission
April 25, 2014
Page 2 of2
We trust that this letter is fully responsive to your comments. Please do not hesitate to contact the undersigned at 212-206-8804 if you have any further questions.
Respectfully,
ARK RESTAURANTS CORP. |
By: /s/ Robert J. Stewart | |
Robert J. Stewart | |
President and Chief Financial Officer |