SEC Comment Letter for ARK RESTAURANTS CORP (ARKR) (CIK 0000779544) (ARKR) — Apr 2, 2020
ARK RESTAURANTS CORP (ARKR) (CIK 0000779544)
Date: April 2, 2020 · CIK: 0000779544 · Accession: 0000000000-20-002883
AI Filing Summary & Sentiment
File numbers found in text: 001-09453
Letter
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
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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