MEMORANDUM OF RESPONSES
RICK’S CABARET INTERNATIONAL, INC.
FILE NO. 001-13922
SEC Comment Letter dated July 9, 2009
1. | In response to the Staff’s comment number 1, we confirm that we will comply with the Staff’s comment in future filings. |
2. | In response to the Staff’s comment number 2, we confirm that we will comply with the Staff’s comment in future filings. |
RICK'S CABARET INTERNATIONAL, INC. | |
Date: July 13, 2009 | By:/s/ Eric S. Langan |
Eric S. Langan | |
Chief Executive Officer and President |
Date: July 13, 2009 | By:/s/ Phillip K. Marshall |
Phillip K. Marshall | |
Chief Financial Officer and Principal Accounting Officer |