SUBSEQUENT EVENTS

9 Months Ended

Jul. 02, 2011

SUBSEQUENT EVENTS [Abstract]

SUBSEQUENT EVENTS

(10)  SUBSEQUENT EVENTS:

Subsequent to the end of the third quarter of our fiscal year 2011, we purchased the operating assets of the limited partnership which owned and operated the “Flanigan's Seafood Bar and Grill” restaurant located in the former “Howard Johnson's Hotel” in Stuart, Florida.   We paid the limited partnership the sum of $300,000, plus we forgave all amounts owed to us by the limited partnership, ($311,000 as of July 30, 2011), including amounts to be incurred by the limited partnership in connection with the wind down of the limited partnership's business.  On July 31, 2011, this restaurant began operating as a Company-owned unit.

Subsequent events have been evaluated through the date these condensed consolidated financial statements were issued.  No events, other than the event disclosed above, required disclosure.