RICK’S CABARET INTERNATIONAL, INC.
10959 CUTTEN ROAD
HOUSTON, TEXAS 77066
April 14, 2014
By E-Mail: sarmentoa@sec.gov
Ada D. Sarmento
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Rick’s Cabaret International, Inc. |
Registration Statement on Form S-3
Filed March 6, 2014
File No. 333-194343
Dear Ms. Sarmento:
On behalf of Rick’s Cabaret International, Inc. (the “Company”), I hereby request that the effectiveness of the Registration Statement referred to above be accelerated to 3:00 p.m., Eastern Time on Wednesday, April 16, 2014, or as soon thereafter as practicable.
The Company acknowledges the following:
| · | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing. |
| · | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing. |
| · | The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or need any additional information, please contact me at your earliest convenience. I thank you in advance for your attention to this matter.
Very truly yours,
/s/ Eric Langan
Eric Langan President and Chief Executive Officer |
