Axelrod, Smith & Kirshbaum
An Association of Professional Corporations
ATTORNEYS AT LAW
5300 Memorial Drive, Suite 1000
Houston, Texas 77007-8292
| Telephone (713) 861-1996 | |
| Robert D. Axelrod, P.C. | Facsimile (713) 552-0202 |
February 1, 2016
Ms. Kristin Shifflett
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
| RE: | RCI Hospitality Holdings, Inc. |
Form 10-K for the fiscal year ended September 30, 2015
Filed December 14, 2015
File No. 001-13992
Dear Ms. Shifflett:
This is to confirm that I represent RCI Hospitality Holdings, Inc. (the “Company”) in connection with the Securities and Exchange Commission’s comments set forth in its letter to the Company on January 20, 2016. The purpose of this letter is to request an extension of time to respond to the staff’s comments until February 16, 2016. As I indicated to you in our telephone conversation on Friday, January 29, 2016, the Company is in the process of working on the preparation and filing of its Form 10-Q which is due on February 9, 2016.
I appreciate your consideration to this matter. If you have any questions, please feel free to contact me.
| Very truly yours, | |
| /s/ Robert D. Axelrod | |
| Robert D. Axelrod |
| cc: | Kristin Shifflett (via email: SHIFFLETTK@SEC.GOV) |
Phil Marshall (via email: phil@rcihh.com)
