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1.
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In response to the Staff’s comment number 1, w
e confirm that we will comply with the Staff’s comment in future filings.
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2.
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In response to the Staff’s comment number 2,
we confirm that we will comply with the Staff’s comment in future filings.
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RICK'S CABARET INTERNATIONAL, INC.
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Date: July 13, 2009
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By:
/s/ Eric S. Langan
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Eric S. Langan
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Chief Executive Officer and President
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Date: July 13, 2009
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By:
/s/ Phillip K. Marshall
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Phillip K. Marshall
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Chief Financial Officer and Principal Accounting Officer
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