RICK'S CABARET INTERNATIONAL, INC.
10959 CUTTEN ROAD
HOUSTON, TEXAS 77066
June 21, 2006
BY FAX: 202-772-9202
U.S. Securities and Exchange Commission
Office of Structured Finance and
Transportation and Leisure
Attn: Letty G. Lynn
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: RICK'S CABARET INTERNATIONAL, INC.
FORM S-3 REGISTRATION STATEMENT
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(Commission File No. 333-135036)
Filed on June 15, 2006
Dear Ms. Lynn:
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 9:00 a.m., Eastern Standard Time on Friday, June 23, 2006, or
as soon thereafter as practicable.
The Company acknowledges the following:
- Should the Commission or the staff, acting by delegated
authority, declare the registration statement effective, it does
not foreclose the Commission from taking any action on the
registration statement.
- The action of the Commission or the staff, acting by delegated
authority in declaring the registration statement effective, does
not relieve the Company from its full responsibility for the
accuracy of the registration statement's disclosure.
- The Company may not assert the action of the Commission or the
staff acting by delegated authority in declaring the registration
statement effective as a defense in an proceedings initiated by
the Commission or any person under the United States' federal
securities laws.
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
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Eric Langan
President and Chief Executive Officer