SEC Company Response from Ruths Hospitality Group, Inc. (CIK 0001324272) — May 14, 2020
Ruths Hospitality Group, Inc. (CIK 0001324272)
Date: May 14, 2020 · CIK: 0001324272 · Accession: 0001193125-20-142649
AI Filing Summary & Sentiment
File numbers found in text: 333-238138
Letter
Ruth’s Hospitality Group, Inc.
1030 W. Canton Avenue, Suite 100
Winter Park, FL 32789
May 14, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.
Attention:
Cara Wirth
Re:
Ruth’s Hospitality Group, Inc.
Registration Statement on Form S-3
Originally Filed May 8, 2020
File No. 333-238138
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Ruth’s Hospitality Group, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3, File No. 333-238138 (the “Registration Statement”), to 12:00 p.m., Eastern time, on May 18, 2020 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.
* * * *
Please contact James S. Rowe of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2191, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
RUTH’S HOSPITALITY GROUP, INC.
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CORRESP 1 filename1.htm CORRESP Ruth’s Hospitality Group, Inc. 1030 W. Canton Avenue, Suite 100 Winter Park, FL 32789 May 14, 2020 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Cara Wirth Re: Ruth’s Hospitality Group, Inc. Registration Statement on Form S-3 Originally Filed May 8, 2020 File No. 333-238138 Ladies and Gentlemen: Pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended, Ruth’s Hospitality Group, Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3, File No. 333-238138 (the “Registration Statement”), to 12:00 p.m., Eastern time, on May 18, 2020 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective. * * * * Please contact James S. Rowe of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-2191, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, RUTH’S HOSPITALITY GROUP, INC. By: /s/ Alice G. Givens Name: Alice G. Givens Title: SVP, General Counsel and Chief Compliance Officer