-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 WCUQEM2jwMMCLbpAc/TgmrevdXPab0zibf/EDduzq6YUsjRqGTC5t9itEJK3BA5n
 llZ2z8un34DtHsGvGR65ug==

<SEC-DOCUMENT>0000000000-06-014458.txt : 20080325
<SEC-HEADER>0000000000-06-014458.hdr.sgml : 20080325
<ACCEPTANCE-DATETIME>20060327113757
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-014458
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060327

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BENIHANA INC
		CENTRAL INDEX KEY:			0000935226
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		IRS NUMBER:				650538630
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0328

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
		BUSINESS PHONE:		3055930770

	MAIL ADDRESS:	
		STREET 1:		8685 NW 53RD TERRACE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33166
PUBLIC REFERENCE ACCESSION NUMBER:		0001188112-05-001255
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
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