April 2, 2020 Anthony Sirica Chief Financial Officer Ark Restaurants Corp. 85 Fifth Avenue New York, NY 10003 Re: Ark Restaurants Corp. Form 10-K for the Fiscal Year Ended September 28, 2019 Filed December 17, 2019 File No. 001-09453 Dear Mr. Sirica: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services