SEC Comment Letter for Ruths Hospitality Group, Inc. (CIK 0001324272) — May 14, 2020
Ruths Hospitality Group, Inc. (CIK 0001324272)
Date: May 14, 2020 · CIK: 0001324272 · Accession: 0000000000-20-004276
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File numbers found in text: 333-238138
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United States securities and exchange commission logo
May 13, 2020
Alice Givens
General Counsel
Ruth's Hospitality Group, Inc.
1030 W. Canton Avenue, Suite 100
Winter Park, FL 32789
Re:Ruth's Hospitality Group, Inc.
Registration Statement on Form S-3
Filed May 8, 2020
File No. 333-238138
Dear Ms. Givens:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Cara Wirth at (202) 551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: James Rowe, Esq.