VIA EDGAR
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:  Ms. Tanya Aldave
July 11, 2012  
 
Re:   Benihana Inc. Withdrawal of Registration Statement on Form S-3 (File No. 333-163317)

Dear Ms. Aldave:

Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “Act”), Benihana Inc. (the “Company”) hereby respectfully requests the withdrawal of its Registration Statement on Form S-3, filed on November 24, 2009, together with all amendments and exhibits thereto (the “Registration Statement”).

The Company requests withdrawal of the Registration Statement on the grounds that the Registration Statement is out of date and more than nine months have passed since the Registration Statement was filed. The Company confirms that no securities have been offered or sold under the Registration Statement.

Should you have any questions regarding this matter, please call our attorney, Gary J. Simon of Hughes Hubbard & Reed LLP, at (212) 837-6770.
 
 
  Very truly yours,  
       
 
By:
/s/ Cristina Mendoza  
    Name:  Cristina Mendoza  
    Title: General Counsel  
       
 
 
 
 
 
 
 
 
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