0001144204-16-078267.txt : 20160916 0001144204-16-078267.hdr.sgml : 20160916 20160201174003 ACCESSION NUMBER: 0001144204-16-078267 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RCI HOSPITALITY HOLDINGS, INC. CENTRAL INDEX KEY: 0000935419 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 760458229 FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10959 CUTTEN ROAD CITY: HOUSTON STATE: TX ZIP: 77066 BUSINESS PHONE: 2813976730 MAIL ADDRESS: STREET 1: 10959 CUTTEN ROAD CITY: HOUSTON STATE: TX ZIP: 77066 FORMER COMPANY: FORMER CONFORMED NAME: RICKS CABARET INTERNATIONAL INC DATE OF NAME CHANGE: 19950112 CORRESP 1 filename1.htm

Axelrod, Smith & Kirshbaum

An Association of Professional Corporations

ATTORNEYS AT LAW

5300 Memorial Drive, Suite 1000

Houston, Texas 77007-8292

	Telephone (713) 861-1996
Robert D. Axelrod, P.C.	Facsimile (713) 552-0202

February 1, 2016

Ms. Kristin Shifflett

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

RE:

RCI Hospitality Holdings, Inc.

Form 10-K for the fiscal year ended September 30, 2015

Filed December 14, 2015

File No. 001-13992

Dear Ms. Shifflett:

This is to confirm that I represent RCI Hospitality Holdings, Inc. (the “Company”) in connection with the Securities and Exchange Commission’s comments set forth in its letter to the Company on January 20, 2016. The purpose of this letter is to request an extension of time to respond to the staff’s comments until February 16, 2016. As I indicated to you in our telephone conversation on Friday, January 29, 2016, the Company is in the process of working on the preparation and filing of its Form 10-Q which is due on February 9, 2016.

I appreciate your consideration to this matter. If you have any questions, please feel free to contact me.

	Very truly yours,

	/s/ Robert D. Axelrod

	Robert D. Axelrod

cc:

Kristin Shifflett (via email: SHIFFLETTK@SEC.GOV)

Phil Marshall (via email: phil@rcihh.com)