SEC Correspondence

-----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, G24eBX3tpbCim5yV4nGMTsL4uTKLTKBSjVD+Y/6SFhpAHa5yn7r+IagntgIBB4Lq bX1y+JVRI6MBPdVCn8K2GA== 0001193125-09-159442.txt : 20090914 0001193125-09-159442.hdr.sgml : 20090914 20090730150853 ACCESSION NUMBER: 0001193125-09-159442 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruth's Chris Steak House Boston, LLC CENTRAL INDEX KEY: 0001466429 IRS NUMBER: 201425123 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruths Hospitality Group, Inc. CENTRAL INDEX KEY: 0001324272 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 721060618 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FORMER COMPANY: FORMER CONFORMED NAME: Ruths Chris Steak House, Inc. DATE OF NAME CHANGE: 20050419 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHG Fish Market, Inc. CENTRAL INDEX KEY: 0001466416 IRS NUMBER: 261362030 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RCSH Operations, Inc. CENTRAL INDEX KEY: 0001466417 IRS NUMBER: 721149135 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RCSH Holdings, Inc. CENTRAL INDEX KEY: 0001466419 IRS NUMBER: 721460657 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RCSH Millwork, LLC CENTRAL INDEX KEY: 0001466421 IRS NUMBER: 260640141 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruth's Chris Steak House Franchise, Inc. CENTRAL INDEX KEY: 0001466424 IRS NUMBER: 721060613 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruth's Chris Steak House Dallas, LP CENTRAL INDEX KEY: 0001466425 IRS NUMBER: 371488356 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ruth's Chris Steak House Texas, L.P. CENTRAL INDEX KEY: 0001466426 IRS NUMBER: 760653750 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHG Kingfish, LLC CENTRAL INDEX KEY: 0001466427 IRS NUMBER: 261361831 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RCSH Operations, LLC CENTRAL INDEX KEY: 0001466428 IRS NUMBER: 721490168 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 FILER: COMPANY DATA: COMPANY CONFORMED NAME: R.F. Inc. CENTRAL INDEX KEY: 0001466423 IRS NUMBER: 721306164 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 BUSINESS PHONE: (407) 333-7440 MAIL ADDRESS: STREET 1: 500 INTERNATIONAL PARKWAY STREET 2: SUITE 100 CITY: HEATHROW STATE: FL ZIP: 32746 CORRESP 1 filename1.htm SEC Correspondence

Ruth’s Hospitality Group, Inc.

500 International Parkway, Suite 100

Heathrow, FL 32746

July 30, 2009

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:

J. Nolan McWilliams

Amanda Ravitz

Re:	Ruth’s Hospitality Group, Inc.

Registration Statement on Form S-3

File No. 333-160231 & -01 to -11

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended (the “Securities Act”), Ruth’s Hospitality Group, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-160231), as amended, to 10:00 a.m., Eastern Time, on Friday, July 31, 2009, or as soon thereafter as practicable.

The Company acknowledges that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

•

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

•

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We understand that the staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statement. 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,

/s/ Robert M. Vincent

Robert M. Vincent

Chief Financial Officer

cc:	James S. Rowe, Esq.

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