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): November 23, 2010ARK RESTAURANTS CORP.(Exact name of registrant as specified in its charter)Commission file number 1-09453

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 8.01 - Other Events.

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 November 23, 2010, Ark Restaurants Corp. issued a press release entitled "Ark Restaurants Announces Declaration of Dividend" a copy of which is furnished herewith as Exhibit 99.1 to this Current Report on Form 8-K.

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: November 23, 2010

INDEX TO EXHIBITS

Exhibit	Description
99.1	Press Release dated November 23, 2010 entitled "Ark Restaurants Announces Declaration of Dividend."

EX-99.1

Exhibit 99.1

Ark Restaurants Announces Declaration of Dividend

NEW YORK--(BUSINESS WIRE)--November 23, 2010--Ark Restaurants Corp. (NASDAQ:ARKR) announced today that its Board of Directors declared the first quarter regular dividend of 25 cents per share on the Company's common stock for fiscal year 2011. The Company determined that due to uncertainty in the tax laws for the treatment of dividends paid in 2011 that the first fiscal quarter dividend will be paid on December 22, 2010 to shareholders of record at the close of business December 8, 2010. Under normal circumstances the payment date would have been in the first week of January 2011.

Ark Restaurants owns and operates 20 restaurants and bars, 31 fast food concepts and catering operations. 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 and one restaurant within the Planet Hollywood Resort and Casino. In Atlantic City, New Jersey, the Company operates a restaurant and a bar in the Resorts Atlantic City Hotel and Casino. The operations at the Foxwoods Resort Casino include one fast food concept and six fast food concepts at the MGM Grand Casino. In Boston, Massachusetts, the Company operates a restaurant in the Faneuil Hall Marketplace. 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.

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 filings 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.

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