8-K

UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, DC 20549Form 8-KCurrent ReportPursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 11, 2009ARK RESTAURANTS CORP.(Exact name of registrant as specified in its charter)Commission file number 0-14030

New York	13-3156768
(State or other jurisdiction ofincorporation or organization)	(I.R.S. EmployerIdentification No.)

85 Fifth Avenue
New York, NY 10003

(Address of principal executive offices, with zip code)

(212) 206-8800(Registrant's telephone number, including area code)


N/A
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

⃞ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

⃞ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

⃞ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

⃞ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02.     Results of Operations and Financial Condition

The information in this Current Report is being furnished and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act"), or otherwise subject to the liabilities of that Section. The information in this Current Report shall not be incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

On May 11, 2009, Ark Restaurants Corp. issued a press release announcing its financial results for its second quarter and six months ended March 28, 2009, the text of which is furnished herewith as Exhibit 99.1.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

		ARK RESTAURANT CORP.
		By:	/s/ Michael Weinstein
			Chief Executive Officer
Date:	May 11, 2009

INDEX TO EXHIBITS

Exhibit	Description
99.1	Press Release dated May 11, 2009 entitled "Ark Restaurants Announces Financial Results for the Second Quarter and Six Months Ended March 28, 2009."

EX-99.1

Exhibit 99.1

Ark Restaurants Announces Financial Results for the Second Quarter and Six Months Ended March 28, 2009

NEW YORK--(BUSINESS WIRE)--May 11, 2009--Ark Restaurants Corp. (NASDAQ:ARKR) today reported financial results for the second quarter and six month periods ended March 28, 2009.

Total revenues from continuing operations for the three month period ended March 28, 2009 were $23.8 million versus $24.4 million in the same period last year. Total revenues from continuing operations for the six month period ended March 28, 2009 were $50.5 million versus $54.7 million in the same period last year.

EBITDA from continuing operations for the three month period ended March 28, 2009 was a negative $367,000 versus a positive $920,000 during the same three month period last year. EBITDA from continuing operations for the six month period ended March 28, 2009 was $1,598,000 versus $3,905,000 during the same six-month period last year.

Michael Weinstein, the Chairman and Chief Executive Officer of Ark Restaurants Corp. said “The results of this quarter were negatively impacted by two non-recurring expenses totaling $529,000, one involving a litigation legal expense and the other a real estate tax expense. While we definitely felt the pressure of the economy during the quarter, we do sense that the decline in customer counts has flattened.”

For the three months ended March 28, 2009, the Company’s net loss from continuing operations was $712,000, or $0.20 per share ($0.20 per diluted share), compared to net income of $186,000, or $0.05 per share ($0.05 per diluted share), for the same period last year. Net income from continuing operations was negatively affected during the three months ended March 29, 2008 by $118,000 in pre-opening and early operating losses experienced at the Company’s Mexican Restaurant, Yolos, at the Planet Hollywood Resort and Casino in Las Vegas, Nevada, and in conjunction with the Company’s investment in a new concept, Pinch & S’Mac, in New York City.

For the six months ended March 28, 2009, the Company’s net income from continuing operations was $136,000, or $0.04 per share ($0.04 per diluted share), compared to $1,694,000, or $0.47 per share ($0.46 per diluted share), for the same period last year. Net income from continuing operations was negatively affected during the six months ended March 29, 2008 by $300,000 in pre-opening and early operating losses experienced at Yolos and Pinch & S’Mac.

Company-wide same store sales decreased 10.0% compared to the same three month period last year and decreased 12.5% compared to the same six month period last year.

The net loss for the three-month period ended March 28, 2009 was a $712,000 versus net income of $346,000 in the three months ended March 29, 2008. Net income for the six month period ended March 28, 2009 was $136,000 versus $1,830,000 in the six months ended March 29, 2008.

As of March 28, 2009, the Company had cash, cash equivalents and short term investments totaling $7,414,000. As of the same date, the Company had no long-term debt other than $609,000 remaining due on a five year purchase money obligation undertaken in connection with the Company’s January 8, 2007 acquisition of the Durgin Park Restaurant and the Black Horse Tavern in Boston, Massachusetts.

Ark Restaurants owns and operates 20 restaurants and bars, 30 fast food concepts, catering operations and wholesale and retail bakeries. Seven restaurants are located in New York City, four are located in Washington, D.C., five are located in Las Vegas, Nevada, two are located in Atlantic City, New Jersey, one is located at the Foxwoods Resort Casino in Ledyard, Connecticut and one is located in Boston, Massachusetts. The Las Vegas operations include three restaurants within the New York-New York Hotel & Casino Resort and operation of the hotel's room service, banquet facilities, employee dining room and nine food court concepts; one bar within the Venetian Casino Resort as well as three food court concepts. The Florida operations under management include five fast food facilities in Tampa, Florida and seven fast food facilities in Hollywood, Florida, each at a Hard Rock Hotel and Casino operated by the Seminole Indian Tribe at these locations. In Atlantic City, New Jersey, the Company operates a restaurant and a bar in the Resorts Atlantic City Hotel and Casino. In Boston, Massachusetts, the Company operates a restaurant in the Faneuil Hall Marketplace.

Except for historical information, this news release contains forward-looking statements, which involve unknown risks, and uncertainties that may cause the Company's actual results or outcomes to be materially different from those anticipated and discussed herein. Important factors that might cause such differences are discussed in the Company's fillings with the Securities and Exchange Commission. The Company disclaims any intention or obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.

ARK RESTAURANTS CORP.
Condensed Consolidated Income Statement
For the 13 week and 26 week periods ended March 28, 2009 and March 29, 2008
(In Thousands, Except per share amounts)
	13 weeks ended			13 weeks ended			26 weeks ended			26 weeks ended
	March 28,			March 29,			March 28,			March 29,
	2009			2008			2009			2008
TOTAL REVENUES	$	23,756		$	24,369		$	50,549		$	54,687
COST AND EXPENSES:
Food and beverage cost of sales		6,087			6,425			12,798			14,160
Payroll expenses		8,118			8,357			17,042			17,897
Occupancy expenses		3,737			3,545			7,530			7,564
Other operating costs and expenses		3,860			3,061			7,846			7,146
General and administrative expenses		2,552			2,183			4,639			4,334
Depreciation and amortization expenses		863			705			1,770			1,382
Total costs and expenses		25,217			24,276			51,625			52,483
OPERATING INCOME (LOSS)		(1,461	)		93			(1,076	)		2,204
OTHER INCOME:
Interest income - net		12			134			204			263
Other income		28			44			387			163
Total other income		40			178			591			426
Income (loss) from continuing operations before income taxes		(1,421	)		271			(485	)		2,630
Provision (benefit) for income taxes		(584	)		85			(260	)		937
Loss attributable to non-controlling interests		125			-			361			1
Income (loss) from continuing operations		(712	)		186			136			1,694
DISCONTINUED OPERATIONS:
Income from operations of discontinued restaurants		-			248			-			211
Provision for income taxes		-			88			-			753
Income from discontinued operations		-			160			-			136
NET INCOME (LOSS)	$	(712	)	$	346		$	136		$	1,830
PER SHARE INFORMATION - BASIC AND DILUTED:
Continuing operations basic	$	(.20	)	$	.05		$	.04		$	.47
Discontinued operations basic	$	0		$	.05		$	0		$	.04
Net basic	$	(.20	)	$	.10		$	.04		$	.51
Continuing operations diluted	$	(.20	)	$	.05		$	.04		$	.46
Discontinued operations diluted	$	0		$	.05		$	0		$	.04
Net diluted	$	(.20	)	$	.10		$	.04		$	.50
WEIGHTED AVERAGE NUMBER OF SHARES-BASIC		3,490			3,597			3,497			3,597
WEIGHTED AVERAGE NUMBER OF SHARES-DILUTED		3,490			3,609			3,497			3,625
Continuing Operations EBITDA Reconciliation
Pre tax earnings (net of non-controlling interests)	$	(1,296	)	$	271		$	(124	)	$	2,630
Depreciation and amortization		863			705			1,770			1,382
Interest		(12	)		(134	)		(204	)		(263	)
EBITDA (a)	$	(445	)	$	842		$	1,442		$	3,749
Continuing Operations EBITDA adjusted for non-cash stock option expense
EBITDA (as defined) (a)	$	(445	)	$	842		$	1,442		$	3,749
Non-cash stock option expense		78			78			156			156
EBITDA adjusted for non-cash stock option expense	$	(367	)	$	920		$	1,598		$	3,905

(a) EBITDA is defined as earnings before interest, taxes, depreciation and amortization and cumulative effect of changes in accounting principle. Although EBITDA is not a measure of performance or liquidity calculated in accordance with generally accepted accounting principles (GAAP), the Company believes the use of the non-GAAP financial measure EBITDA enhances an overall understanding of the Company's past financial performance as well as providing useful information to the investor because of its historical use by the Company as both a performance measure and measure of liquidity, and the use of EBITDA by virtually all companies in the restaurant sector as a measure of both performance and liquidity. However, investors should not consider this measure in isolation or as a substitute for net income, operating income, cash flows from operating activities or any other measure for determining the Company's operating performance or liquidity that is calculated in accordance with GAAP, it may not necessarily be comparable to similarly titled Measures employed by other companies. A reconciliation of EBITDA to the most comparable GAAP financial measure, net income, is included above.

CONTACT:
Ark Restaurants Corp.
Robert Towers, 212-206-8800
bob@arkrestaurants.com