Exhibit 10.13

                                 Bank Leumi USA
                                562 Fifth Avenue
                               New York, NY 10036


                                       As of April 23, 2002


Ark Restaurants Corp.
85 Fifth Avenue
New York, New York 10003

Gentlemen:

         Reference is made to that certain Fourth Amended and Restated Credit
Agreement, dated as of December 27, 1999 by and between Bank Leumi USA (the
"Bank") and Ark Restaurants Corp. (the "Company"), as amended by letter
agreements, dated August 21, 2000, as of November 21, 2000, November 1, 2001 and
December 20, 2001 (as so amended, the "Restated Agreement"). Capitalized terms
used in this letter agreement (the "Amendment"), and not otherwise defined
herein, shall have the meanings defined in the Restated Agreement.

         The Bank and the Company have agreed to further amend the Restated
Agreement, among other things, to change the Company's covenant with respect to
Loans, Advances and Investments. Accordingly, the Company and the Bank agree
that Section 7.6 of the Restated Agreement is hereby amended and restated as
follows:

         7.6 Loans, Advances, Investments. Except (i) loans made to fund the
purchase of the Company's shares pursuant to its stock option plans, (ii) loans
to the Company's employees, other than as provided for in (i), which loans shall
not exceed (a) $850,000 in the aggregate, except during the period April 24,
2002 and including June 3, 2002, and (b) $925,000 during the period April 24,
2002 to and including June 3, 2002, and (iii) other loans with the prior written
consent of the Bank, which consent shall not be unreasonably withheld or
delayed:

         This Amendment is intended by the parties as the final expression of
their agreement, and therefore incorporates all negotiations of the parties
hereto, and together with the Restated Agreement and other Loan Documents set
forth in the entire agreement of the parties hereto.

         This Amendment may be executed in one or more counterparts, each of
which shall constitute an original, but all of which taken together shall
constitute one and the same instrument.









         If the foregoing correctly sets forth our understanding and agreement,
kindly indicate your acceptance thereof by signing below.

                                                  Very truly yours,

                                                  BANK LEUMI USA


                                                  By: /s/ Iris Schechter
                                                      --------------------------
                                                      Iris Schechter, VP

AGREED TO:

ARK RESTAURANTS CORP.


By: /s/ Andrew Kuruc
    -----------------------------------
    Andrew Kuruc
    Senior Vice President


APPROVED:

ATLANTIC BANK OF NEW YORK


By: /s/ Lisa S. Ponti
    -----------------------------------
    Lisa S. Ponti
    Vice President


ISRAEL DISCOUNT BANK OF NEW YORK


By: /s/ Scott Fishbien, FVP
    -----------------------------------
    Scott Fishbien, FVP