Exhibit 1.1



December 29, 1997



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

As independent auditors for Rick's Cabaret International, Inc. for the year
ended September 30, 1997, we have endeavored, with the full cooperation of the
Company, to obtain the necessary information to meet the filing requirements of
Form 10-KSB, both as to form and timeliness. Due principally to the typical
delays caused by the Thanksgiving and Christmas holidays, we will not have
sufficient time to complete our examination by the December 29, 1997 required
filing date of the Company's Form 10-KSB.


Very truly yours,

/s/ JACKSON & RHODES P.C.
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    Jackson & Rhodes, P.C.