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| Benihana Inc.                                          |
|--------------------------------------------------------|
| (Exact name of registrant as specified in its charter) |

| Delaware                        |   | 65-0538630          |
|---------------------------------|--------|---------------------|
| (State or other jurisdiction of |   | (I.R.S. Employer    |
| incorporation or organization)  |   | Identification No.) |

| 8685 Northwest 53rd Terrace, Miami, Florida |   | 33166      |
|---------------------------------------------|--------|------------|
| (Address of principal executive offices)    |   | (Zip Code) |

| Registrant’s telephone number, including area code: |   | (305) 593-0770 |
|-----------------------------------------------------------|--------|----------------|
|                                                      |   |           |

| Securities registered pursuant to Section 12(b) of the Act: |
|-------------------------------------------------------------|
| Title of Each Class                                         | Name of Exchange on Which Registered |
| Common Stock, par value $.10 per share                      | NASDAQ Global Select Market |
| Class A Common Stock, par value $.10 per share              | NASDAQ Global Select Market |
| Preferred Share Purchase Right                              | Not Applicable |

| Securities registered pursuant to Section 12(g) of the Act:None |
|-----------------------------------------------------------------|

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| Name and Principal Position      | Fiscal Year |   | Salary |    |   | Bonus (1) |   |    | Stock Awards (2) |   |   | Option Awards(2) |   |   | All Other Compensation |   |   | Total  |   |
|----------------------------------|-------------|--------|--------|---------|--------|-----------|--------|---------|------------------|--------|--------|------------------|--------|--------|------------------------|--------|--------|--------|--------|
| Richard C. Stockinger, President | 2011        |   | $      | 500,000 |   |      | $      | 375,000 |             |   | $      | 3,280,000        |   |   | $                      | -      |   |   | $      | 1,200 |   |   | $ | 4,156,200 |   |
| and Chief Executive Officer (3)  | 2010        |   |   | 500,000 |   |      |   | 187,500 |             |   |   | -                |   |   |                   | -      |   |   |   | 79,500 |   |   |   | 767,000 |   |
|                             | 2009        |   |   | 63,500  |   |      |   | -       |             |   |   | -                |   |   |                   | 12,600 |   |   |   | 59,462 |   |   |   | 135,562 |   |
|                             |        |   |   |    |   |      |   |    |             |   |   |             |   |   |                   |   |   |   |   |   |   |   |   |   |   |
| Christopher P. Ames, Chief       | 2011        |   |   | 300,000 |   |      |   | 150,000 |             |   |   | 1,192,500        |   |   |                   | -      |   |   |   | - |   |   |   | 1,642,500 |   |
| Operating Officer (4)            | 2010        |   |   | 110,600 |   |      |   | 112,500 |             |   |   | -                |   |   |                   | -      |   |   |   | 62,500 |   |   |   | 285,600 |   |
|                             | 2009        |   |   | -       |   |      |   | -       |             |   |   | -                |   |   |                   | -      |   |   |   | - |   |   |   | - |   |
|                             |        |   |   |    |   |      |   |    |             |   |   |             |   |   |                   |   |   |   |   |   |   |   |   |   |   |
| Gene R. Baldwin, Interim Chief   | 2011        |   |   | 937,400 |   |      |   | -       |             |   |   | -                |   |   |                   | -      |   |   |   | - |   |   |   | 937,400 |   |
| Financial Officer (5)            | 2010        |   |   | 224,800 |   |      |   | -       |             |   |   | -                |   |   |                   | -      |   |   |   | 121,300 |   |   |   | 346,100 |   |
|                             | 2009        |   |   | -       |   |      |   | -       |             |   |   | -                |   |   |                   | -      |   |   |   | - |   |   |   | - |   |
|                             |        |   |   |    |   |      |   |    |             |   |   |             |   |   |                   |   |   |   |   |   |   |   |   |   |   |
| Cristina L. Mendoza, General     | 2011        |   |   | 211,100 |   |      |   | 112,500 |             |   |   | 615,000          |   |   |                   | -      |   |   |   | - |   |   |   | 938,600 |   |
| Counsel and Secretary (6)        | 2010        |   |   | -       |   |      |   | -       |             |   |   | -                |   |   |                   | -      |   |   |   | - |   |   |   | - |   |
|                             | 2009        |   |   | -       |   |      |   | -       |             |   |   | -                |   |   |                   | -      |   |   |   | - |   |   |   | - |   |

| (1)    | Represents discretionary cash bonus approved by the Compensation Committee based on a subjective evaluation of overall performance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| (2)    | Represents the aggregate grant date fair value related to stock and option awards for the reported fiscal year as computed in accordance with FASB ASC Topic 718. The dollar amounts listed do not necessarily reflect the dollar amount of compensation that may be realized by the named executive officers. For a discussion of valuation assumptions, see Note 1 to the consolidated financial statements included in our Annual Reports on Form 10-K for the fiscal years ended March 27, 2011, March 28, 2010, and March 29, 2009. For a significant portion of these awards vesting requires both continued service and attainment of specified share prices of our Common Stock, as set forth in the Grants of Plan-Based Awards table and its footnotes.                                                                                                                                                                    |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| (3)    | Mr. Stockinger was appointed Chief Executive Officer effective February 9, 2009 and President effective January 13, 2010 and served as a director for the entirety of fiscal year 2009. On January 7, 2010, the Board approved an increase to Mr. Stockinger’s annual base salary from $350,000 to $500,000 retroactive to the commencement of his employment on February 9, 2009 and therefore Mr. Stockinger’s salary for fiscal year 2009 includes a retroactive adjustment for salary earned in fiscal year 2009 but paid in fiscal year 2010. Mr. Stockinger’s compensation for 2009 includes the following amounts earned in connection with his services as a director: (i) $26,000 in fees earned or paid in cash, included under the caption “All Other Compensation” and (ii) $12,600 under the caption “Option Awards” relating to his automatic director grant. |

----

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (4)    | Mr. Ames was appointed Chief Operating Officer effective October 19, 2009. His fiscal year 2010 compensation includes $62,500 earned in his position as a consultant to the Company during the period July – October 2009 that is included under the caption “All Other Compensation.”                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| (5)    | Mr. Baldwin is retained by the Company through an agreement that the Company executed with CRG Partners Group, LLC, (“CRG”), a provider of financial advisory, corporate improvement and related services, of which Mr. Baldwin is a partner. The Company pays CRG for Mr. Baldwin’s services. As a result, all information concerning compensation for Mr. Baldwin for fiscal years 2011 and 2010 reflects the aggregate payments made by the Company to CRG on account of Mr. Baldwin’s services to the Company and do not necessarily reflect amounts received by Mr. Baldwin for such services. Compensation for fiscal year 2010 includes compensation for Mr. Baldwin’s services before he became an executive officer, which is included under the caption “All Other Compensation.” In addition, pursuant to the CRG agreement, certain other CRG employees also provided services to the Company during fiscal year 2010. In the aggregate, the Company made payments in the amount of $1,610,000 and $570,000 to CRG on account of the services that Mr. Baldwin and other CRG employees provided to the Company during fiscal years 2011 and 2010, respectively. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| (6)    | Ms. Mendoza was appointed General Counsel on May 17, 2010.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |

|   Name                  | Grant Date | Estimated FuturePayouts under Equity Incentive Plan AwardsMaximum (#)(1) | All Other StockAwards: Numberof Shares of Stockor Units | Grant Date FairValue of StockAwards ($)                                    |
|------------------------------|------------|--------------------------------------------------------------------------|---------------------------------------------------------|----------------------------------------------------------------------------|
|                         |       |                                                                     |                                                    |                                                                       |
|   Richard C. Stockinger | 1/24/2011  | 266,667(2)                                                               | 133,333(3)                                              | 3,280,000                                                                  |
|   Christopher Ames      | 12/8/2010  | 112,500(4)                                                               |    37,500(5)                             | 1,192,500                                                                  |
|   Gene R. Baldwin       | -          |         -                             |       -                        |              - |
|   Cristina L. Mendoza   | 1/24/2011  | 56,250(6)                                                                |     18,750(3)                            |    615,000                                                       |

| (1) | Vesting of these shares requires both continued service and attainment of specified share prices of the Common Stock, as set forth with respect to each award. No threshold or target amounts were established in connection with these awards. In each case, vesting of the specified number of shares occurs on the later of the specified Vesting Date and the date on which the 90-day average closing price of a share of Common Stock equals or exceeds the specified Vesting Price, provided the executive is employed by the Company on such date, subject to accelerated vesting in the event of certain corporate transactions involving a sale of the Company. Vesting also occurs if the specified corporate transaction occurs within six months after the executive’s employment was terminated by the Company without “cause” or by the executive for “good reason” (as such terms are defined in the executive’s employment agreement). |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | These shares vest as follows: |
|-----|-------------------------------|

| # of Shares | Vesting Date | Vesting Price |
|-------------|--------------|---------------|
|        |         |          |
| 66,667      | July 1, 2011 | $13.00        |
| 33,333      | July 1, 2011 | $15.00        |
| 33,333      | July 1, 2012 | $13.00        |
| 25,000      | July 1, 2012 | $15.00        |
| 108,334     | July 1, 2013 | $20.00        |

| (3) | These shares were fully vested at grant. |
|-----|------------------------------------------|

| (4) | These shares vest as follows: |
|-----|-------------------------------|

| # of Shares | Vesting Date | Vesting Price |
|-------------|--------------|---------------|
|        |         |          |
| 25,000      | July 1, 2011 | $13.00        |
| 12,500      | July 1, 2012 | $13.00        |
| 37,500      | July 1, 2011 | $20.00        |
| 18,750      | July 1, 2012 | $20.00        |
| 18,750      | July 1, 2013 | $20.00        |

----

| (5) | These shares vested on July 1, 2011. |
|-----|--------------------------------------|

| (6) | These shares vest as follows: |
|-----|-------------------------------|

| # of Shares       | Vesting Date | Vesting Price |
|-------------------|--------------|---------------|
|              |         |          |
| 12,500            | July 1, 2011 | $13.00        |
|   6,250 | July 1, 2012 | $13.00        |
| 18,750            | July 1, 2011 | $20.00        |
|   9,375 | July 1, 2012 | $20.00        |
|   9,375 | July 1, 2013 | $20.00        |

|                  |       | Option Awards |          |                                                   | Stock Awards |
|-----------------------|------------|---------------|---------------|--------------------------------------------------------|--------------|
|                  |       | Number of     | Number of     |                                                   |         |   |   | Market Value |
|                  |       | Securities    | Securities    |                                                   |         |   | Number of | of Shares |
|                  |       | Underlying    | Underlying    |                                                   |         |   | Shares or | or Units of |
|                  | Option     | Unexercised   | Unexercised   | Option                                                 | Option       |   | Units of Stock | Stock That |
|                  | Grant      | Options       | Options       | Exercise                                               | Expiration   |   | That Have | Have Not |
|                  | Date       | Exercisable   | Unexercisable | Price                                                  | Date         |   | Not Vested | Vested |
| Name                  |       | (#)(1)        | (#)           | ($/Share)                                              |         |   | (#)(2) | ($)(3) |
| Richard C. Stockinger | 11/2/2007  | 10,000        | -             | $   16.36                               | 11/2/2017    |   | 266,667 | 2,242,669 |
|                  | 10/23/2008 | 10,000        | -             |          2.605 | 10/23/2018   |   | - | - |
|                  |       |          |          |                                                   |         |   |   |   |
|                  |       |          |          |                                                   |         |   |   |   |
| Christopher Ames      |       | -             | -             | -                                                      |         |   | 150,000 | 1,261,500 |
|                  |       |          |          |                                                   |         |   |   |   |
| Gene R. Baldwin       |       | -             | -             | -                                                      |         |   | - | - |
|                  |       |          |          |                                                   |         |   |   |   |
| Cristina L. Mendoza   |       | -             | -             | -                                                      |         |   | 56,250 | 473,063 |

| (1)    | Each such option is to purchase shares of Class A Common Stock. The options held by Mr. Stockinger were granted to him as a non-employee director and become exercisable as to approximately one-third of the shares covered by the award on each of the six-month, first and second year anniversaries of the grant date. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                            |
| (2)    | The stock award was granted to Mr. Stockinger and Ms. Mendoza on January 24, 2011 and Mr. Ames on December 8, 2010 and represents shares of Class A Common Stock that are subject to a risk of forfeiture. The vesting conditions for these awards are set forth as footnotes to the Grants of Plan-Based Awards Table.         |
|   |                                                                                                                                                                                                                                                                                                                            |
| (3)    | The market value is based on a price of $8.41 per share, which was the closing price of one share of our Class A Common Stock on the Nasdaq Stock Market on the last business day of the fiscal year ended March 27, 2011.                                                                                                 |

|   | Option Awards |   | Stock Awards |   |
|--------|---------------|--------|--------------|--------|

| Name                         | Number of Shares Acquired on Exercise (#) | Value Realized on Exercise($) | Number of Shares Acquired on Vesting (#) | Value Realized on Vesting($)(1) |
|------------------------------|-------------------------------------------|-------------------------------|------------------------------------------|---------------------------------|
|   Richard C. Stockinger | -                                         | -                             | 133,333                                  | 1,093,331                       |
|   Christopher Ames      | -                                         | -                             | -                                        | -                               |
|   Gene R. Baldwin       | -                                         | -                             | -                                        | -                               |
|   Cristina L. Mendoza   | -                                         | -                             | 18,750                                   | 153,750                         |

----

|   Sale Price per Share of  Common Stock | Percentage of Base SalaryDue to Executive |
|---------------------------------------------------|-------------------------------------------|
|   $15 or more                                | 150%                                      |
|   $13 or more, but less than $15             | 100%                                      |
|   $10 or more, but less than $13             | 75%                                       |
|   Less than $10                              | 25%                                       |

| Name                             | Sale Bonus Under EmploymentAgreement ($) | AcceleratedVesting ofRestricted Stock ($)                            | Total ($)                                          |
|----------------------------------|------------------------------------------|----------------------------------------------------------------------|----------------------------------------------------|
| Richard C.  Stockinger | 375,000                                  |         2,666,670                 |      3,041,670                 |
| Christopher P. Ames              | 225,000                                  |         1,500,000                 |      1,725,000                 |
| Cristina L. Mendoza              | 195,000                                  |            562,500 |         757,500 |

----

| Name                  |   | Fees Earnedor Paid in Cash($) |   |   | OptionAwards($)(1) |   |   | All Other Compensation($)(2) |   |   | Total($)           |   |
|-----------------------|--------|----------------------------------------------|--------|--------|--------------------|--------|--------|------------------------------|--------|--------|--------------------|--------|
| John E. Abdo          |   |                                         | 78,149 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 121,349   |   |
| Norman Becker         |   |                                         | 77,687 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 120,887   |   |
| J. Ronald Castell     |   |                                         | 65,000 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 108,200    |   |
| Darwin C. Dornbush(3) |   |                                         | 27,750 |   |               |   | 39,600 |                         |   |   | 85,200   |   |   |   | 152,550   |   |
| Adam Gray(4)(5)       |   |                                         | 41,748 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 84,948 |   |
| Lewis Jaffe           |   |                                         | 70,000 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 113,200   |   |
| Michael W. Kata(4)    |   |                                         | 18,000 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 61,200 |   |
| Alan B. Levan         |   |                                         | 68,250 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 111,450   |   |
| Joseph J. West        |   |                                         | 55,000 |   |               |   | 39,600 |                         |   |   | 3,600              |   |   |   | 98,200 |   |

|  (1) | Represents the aggregate grant date fair value related to option awards issued during the fiscal year ended March 27, 2011 as computed in accordance with FASB ASC Topic 718. Accordingly, the dollar amounts listed do not necessarily reflect the dollar amount of compensation that may be realized by the directors. The grant date fair value of option awards granted during fiscal year 2011 to all directors who were not named executive officers or employees of the Company was $3.96 per share. For a discussion of valuation assumptions, see Note 1 to the consolidated financial statements included in our Annual Report on Form 10-K for the fiscal year ended March 27, 2011. No stock awards were made to non-employee directors during the fiscal year ended March 27, 2011. |
|-----------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (2)       | For each director, includes $3,600 food allowance which they can use at our restaurants.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (3)       | During fiscal year 2011, Mr. Dornbush was employed by us to provide certain management advisory services through September 28, 2010. Amounts included in the caption “All Other Compensation” represent compensation for his employment during fiscal year 2011, including $76,200 in salary paid to Mr. Dornbush and $5,400 paid by the Company to provide disability insurance. During the period of his employment he did not receive cash director fees. Beginning September 28, 2010, Mr. Dornbush began receiving cash director fees as a non-employee director as described below.                                                                                                                                                                             |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (4)       | Messrs. Gray and Kata were elected to the board on September 28, 2010.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (5)       | Mr. Gray has assigned to Coliseum Capital Partners, L.P. all of his rights to compensation for service on our Board of Directors and its committees.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |

|               |   | Common Stock |                                                     |   | Class A Common Stock |   |   |                                                    |   |
|--------------------|--------|--------------|----------------------------------------------------------|--------|----------------------|--------|--------|---------------------------------------------------------|--------|
| Name               |   | Vested       |                                                     |   | Unvested             |   |   |          Vested |   |   | Unvested |   |   |         Total |   |
| John E. Abdo       |   |         | 30,750                                                   |   |                 |   | -      |                                                    |   |   | 88,167 |   |   |   | 13,333 |   |   |   | 132,250 |   |
| Norman Becker      |   |         | 30,750                                                   |   |                 |   | -      |                                                    |   |   | 88,167 |   |   |   | 13,333 |   |   |   | 132,250 |   |
| J. Ronald Castell  |   |         | 10,000                                                   |   |                 |   | -      |                                                    |   |   | 46,667 |   |   |   | 13,333 |   |   |   | 70,000 |   |
| Darwin C. Dornbush |   |         |          -       |   |                 |   | -      |                                                    |   |   | 20,000 |   |   |   | 20,000 |   |   |   | 40,000 |   |
| Adam Gray(1)       |   |         |           - |   |                 |   | -      |                                                    |   |   | - |   |   |   | - |   |   |   | - |   |
| Lewis Jaffe        |   |         | 15,000                                                   |   |                 |   | -      |                                                    |   |   | 53,667 |   |   |   | 13,333 |   |   |   | 82,000 |   |
| Michael Kata       |   |         |           - |   |                 |   | -      |                                                    |   |   | - |   |   |   | 10,000 |   |   |   | 10,000 |   |
| Alan B. Levan      |   |         |           - |   |                 |   | -      |                                                    |   |   | 6,667 |   |   |   | 13,333 |   |   |   | 20,000 |   |
| Joseph J. West     |   |         | 10,000                                                   |   |                 |   | -      |                                                    |   |   | 36,667 |   |   |   | 13,333 |   |   |   | 60,000 |   |

| (1) | Mr. Gray has assigned all of his director compensation to Coliseum Capital Partners, L.P.  Pursuant to such assignment, as of March 27, 2011 Coliseum Capital Partners, L.P. held 10,000 unvested options to purchase Class A Common Stock. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

|                                                  |   | Common Stock                              |                                                                | Class A Common Stock |   | Series B Preferred Stock                     |   |             |   |                                      |
|-------------------------------------------------------|--------|-------------------------------------------|---------------------------------------------------------------------|----------------------|--------|----------------------------------------------|--------|------------------|--------|-------------------------------------------|
| Name (and address if applicable) of Beneficial Owners |   | Amount and Nature of Beneficial Ownership |                                                                | Percentof Class      |   | Amount and Nature of Beneficial Ownership(1) |   | Percent of Class |   | Amount and Nature of Beneficial Ownership |   | Percent of Class |   | Percent of Common Stock,Class A Common Stock and Series B Preferred Stock Voting Together(2) |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| 5% Stockholders                                       |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |
| Benihana of Tokyo, Inc. (3)                           |   |                                      | 2,153,744                                                           |                 |   |                                         | 37.0   | %                |   |                                      | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 26.7 | % |
| 232 East 63rd Street                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| New York, New York 10021                              |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| RHA Testamentary Trust (3)                            |   |                                      | 2,153,744                                                           |                 |   |                                         | 37.0   | %                |   |                                      | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 26.7 | % |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Keiko Ono Aoki (3)                                    |   |                                      | 2,153,744                                                           |                 |   |                                         | 37.0   | %                |   |                                      | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | 26.7 | % |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| BFC Financial Corporation                             |   |                                      | 397,328                                                             |                 |   |                                         | 6.8    | %                |   |                                      | - |   |   |   | - |   |   |   | 600,000 |   |   |   | - |   |   |   | 19.6 | % |
| 2100 W Cypress Creek Road                             |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Ft. Lauderdale, Florida 33309                         |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| FMR, LLC (4)                                          |   |                                      | 200,000                                                             |                 |   |                                         | 3.4    | %                |   |                                      | 551,386 |   |   |   | 5.2 | % |   |   | - |   |   |   | - |   |   |   | 3.2 | % |
| Fidelity Management & Research Company            |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Fidelity Low-Priced Stock Fund                        |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Edward C. Johnson 3d                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| 82 Devonshire Street                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Boston, MA 02109                                      |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Coliseum Capital Management, LLC (5)                  |   |                                      | 554,043                                                             |                 |   |                                         | 9.5    | %                |   |                                      | 1,847,216 |   |   |   | 17.3 | % |   |   | - |   |   |   | - |   |   |   | 9.1 | % |
| Adam Gray                                             |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Christopher Shackelton                                |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| 767 Third Avenue, 35th Floor                          |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| New York, NY 10017                                    |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Andreeff Equity Advisors, L.L.C (6)                   |   |                                      | 530,334                                                             |                 |   |                                         | 9.1    | %                |   |                                      | 587,955 |   |   |   | 5.5 | % |   |   | - |   |   |   | - |   |   |   | 7.3 | % |
| Dane Andreeff                                         |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| 140 East St. Lucia Lane                               |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Santa Rosa Beach, FL 32459                            |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| RBC Global Asset Management (U.S.) Inc.(7)            |   |                                      | -            |                 |   |                                         | -      |             |   |                                      | 1,100,781 |   |   |   | 10.3 | % |   |   | - |   |   |   | - |   |   |   | 1.4 | % |
| 100 South Fifth Street,Suite 2300                     |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Minneapolis, MN 55402                                 |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                  |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Ameriprise Financial, Inc.(8)                         |   |                                      | -            |                 |   |                                         | -      |             |   |                                      | 976,706 |   |   |   | 9.1 | % |   |   | - |   |   |   | - |   |   |   | 1.2 | % |
| Columbia Management Investment Advisers, LLC          |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Columbia Small Cap Value Fund I                       |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| 145 Ameriprise Financial Center                       |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Minneapolis, MN 55474                                 |   |                                      |                                                                |                 |   |                                         |   |             |   |                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

----

|                                                                         |   | Common Stock                           |    | Class A Common Stock |   | Series B Preferred Stock                  |   |            |   |                                   |
|------------------------------------------------------------------------------|--------|----------------------------------------|---------|----------------------|--------|-------------------------------------------|--------|-----------------|--------|----------------------------------------|
| Name of Officers and Directors                                               |   | Amount andNature ofBeneficialOwnership |    | Percentof Class      |   | Amount andNature ofBeneficialOwnership(1) |   | Percentof Class |   | Amount andNature ofBeneficialOwnership |   | Percentof Class |   | Percent of Common Stock, Class A Common Stock and Series B Preferred Stock Voting Together(2) |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| Named Executive Officers and Directors                                       |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |
| John E. Abdo (9)(10)                                                         |   |                                   | 79,500  |                 |   |                                      | 1.4    | %               |   |                                   | 146,333 |   |   |   | 1.4 | % |   |   | - |   |   |   | - |   |   |   | 1.2 | % |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Norman Becker (9)(10)                                                        |   |                                   | 39,375  |                 |   |                                      | *      |            |   |                                   | 113,083 |   |   |   | 1.0 | % |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Darwin C. Dornbush (10)                                                      |   |                                   | 16,737  |                 |   |                                      | *      |            |   |                                   | 50,308 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Richard Stockinger (10)                                                      |   |                                   | 15,237  |                 |   |                                      | *      |            |   |                                   | 373,333 |   |   |   | 3.5 | % |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Lewis Jaffe (9)(10)                                                          |   |                                   | 15,000  |                 |   |                                      | *      |            |   |                                   | 64,033 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Joseph J. West (9)(10)                                                       |   |                                   | 11,000  |                 |   |                                      | *      |            |   |                                   | 53,333 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| J. Ronald Castell (9)(10)                                                    |   |                                   | 10,000  |                 |   |                                      | *      |            |   |                                   | 53,333 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Alan B. Levan (10)                                                           |   |                                   | -       |                 |   |                                      | -      |            |   |                                   | 43,333 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Michael W. Kata (3)(10)                                                      |   |                                   | -       |                 |   |                                      | -      |            |   |                                   | 3,333 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Christopher P. Ames                                                          |   |                                   | -       |                 |   |                                      | -      |            |   |                                   | 140,625 |   |   |   | 1.3 | % |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Gene R. Baldwin                                                              |   |                                   | -       |                 |   |                                      | -      |            |   |                                   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Cristina L. Mendoza                                                          |   |                                   | -       |                 |   |                                      | -      |            |   |                                   | 75,000 |   |   |   | * |   |   |   | - |   |   |   | - |   |   |   | * |   |
|                                                                         |   |                                   |    |                 |   |                                      |   |            |   |                                   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| All current directors and executive officers as a group (12 persons) (9)(10) |   |                                   | 186,849 |                 |   |                                      | 3.2    | %               |   |                                   | 1,116,047 |   |   |   | 4.5 | % |   |   | - |   |   |   | - |   |   |   | 3.7 | % |

| (1)    | Shares of our Common Stock are convertible at any time into shares of our Class A Common Stock at the option of the holder. Therefore, each beneficial owner of our Common Stock may be deemed the beneficial owner of the same number of shares of our Class A Common Stock. The holdings listed in the table setting forth beneficial ownership of Class A Common Stock do not include holdings of Common Stock (as converted).                                                                                                                                                    |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (2)    | The voting percentage shown in this column reflects 1 vote per share of Common Stock, 1/10 vote per share of Class A Common Stock and the Series B Preferred Stock voting on an as converted basis (each share convertible into 1.97 shares of Common Stock).                                                                                                                                                                                                                                                                                                                        |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (3)    | Based solely on a Schedule 13D/A filed jointly by Benihana of Tokyo, Inc. (“BOT”), RHA Testamentary Trust and Keiko Ono Aoki on June 22, 2011. All of the issued and outstanding capital stock of BOT is owned by the RHA Testamentary Trust of which Keiko Ono Aoki is the sole trustee. BOT, Ms. Aoki and the trust have shared voting and dispositive power with respect to 2,153,744 shares of Common Stock.                                                                                                                                |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (4)    | Based solely on a Schedule 13G/A and a Schedule 13G filed jointly by FMR, LLC, Fidelity Management & Research Company, Fidelity Low-Priced Stock Fund and Edward C. Johnson 3d on July 11, 2011 and February 14, 2011, respectively. Each of FMR, LLC and Mr. Johnson have sole dispositive power with respect to 200,000 shares of Common Stock and 551,386 shares of Class A Common Stock. The board of trustees for Fidelity Low-Priced Stock Fund has sole voting power with respect to 200,000 shares of Common Stock and 551,386 shares of Class A Common Stock. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (5)    | Based solely on a Schedule 13D/A filed jointly by Coliseum Capital Management, LLC, Adam Gray and Christopher Shakelton on June 28, 2011. Each of Coliseum Capital Management, LLC and Messrs. Gray and Shackelton have shared voting power and shared dispositive power with respect to 554,043 shares of Common Stock and 1,847,216 shares of Class A Common Stock.                                                                                                                                                                                                                |

----

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (6)    | Based solely on Schedule 13Gs filed jointly by Dane Andreeff and Andreeff Equity Advisors, L.L.C. on February 14, 2011. Each of Mr. Andreeff and Andreeff Equity Advisors, L.L.C. has shared voting and shared dispositive power with respect to 530,334 shares of Common Stock and 587,955 shares of Class A Common Stock.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   | Mr. Andreeff is a control person of Andreeff Equity Advisors, L.L.C., in accordance with Rule 13d-1(b)(1)(ii)(G) of the Securities Exchange Act of 1934. Mr. Andreeff also owns interest in Maple Leaf Capital I, L.L.C., which is the general partner of certain limited partnerships which own shares of Common Stock, including, Maple Leaf Partners, L.P. and Maple Leaf Offshore, Ltd. Andreeff Equity Advisors, L.L.C. is the investment adviser of each such limited partnership.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   | On February 14, 2011, a Schedule 13G was (i) filed by Maple Leaf Offshore, Ltd. indicating that it has shared voting power and shared dispositive power with respect to 99,756 shares of Common Stock; (ii) filed by Maple Leaf Partners, L.P. indicating that it has shared voting power and shared dispositive power with respect to 375,863 shares of Common Stock; and (iii) filed jointly by Maple Leaf Capital I, L.L.C. (with Dane Andreeff and Andreeff Equity Advisors, L.L.C., as otherwise described above) indicating Maple Leaf Capital I, L.L.C. has shared voting power and shared dispositive power with respect to 430,578 shares of Common Stock. On February 14, 2011, a Schedule 13G was filed jointly by Maple Leaf Capital I, L.L.C. and Maple Leaf Offshore, Ltd. indicating Maple Leaf Capital I, L.L.C. has shared voting power and shared dispositive power with respect to 477,602 shares of Class A Common Stock, Maple Leaf Partners, L.P. has shared voting power and shared dispositive power with respect to 415,791 shares of Class A Common Stock and Maple Leaf Offshore, Ltd. has shared voting power and shared dispositive power with respect to 110,353 shares of Class A Common Stock. |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| (7)    | Based solely on a Schedule 13G/A filed by RBC Global Asset Management Inc. on February 10, 2011. Such person has shared voting power with respect to 344,714 shares of Class A Common Stock and shared dispositive power with respect to 1,100,781 shares of Class A Common Stock.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| (8)    | Based solely on a Schedule 13G filed jointly by Ameriprise Financial, Inc., Columbia Management Investment Advisers, LLC and Columbia Small Cap Value Fund I on February 10, 2011. Each of Ameriprise Financial, Inc. and Columbia Management Investment Advisers, LLC has shared voting power and shared dispositive power with respect to 976,706 shares of Class A Common Stock. Columbia Small Cap Value Fund I has sole voting power and shared dispositive power of 732,359 shares of Class A Common Stock.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| (9)    | Beneficial ownership on this table includes the following number of shares of Common Stock which may be purchased upon exercise of options which are presently exercisable or which will become exercisable within 60 days after July 8, 2011: Mr. Abdo – 30,750 shares; Mr. Becker – 30,750 shares; Mr. Jaffe – 15,000 shares; Mr. West – 10,000 shares; Mr. Castell – 10,000 shares; all current executive officers and directors as a group – 96,500 shares.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| (10)   | Beneficial ownership on this table also includes the following number of shares of Class A Common Stock which may be purchased upon exercise of options which are presently exercisable or which will become exercisable within 60 days after July 8, 2011: Mr. Abdo – 94,833 shares; Mr. Becker – 94,833 shares; Mr. Jaffe – 60,333 shares; Mr. Castell – 53,333 shares; Mr. West – 43,333 shares; Mr. Stockinger – 20,000 shares; Mr. Dornbush – 33,333 shares; Mr. Levan – 13,333 shares; Mr. Kata – 3,333 shares; all current executive officers and directors as a group – 416,664 shares.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

----

----

|                       |   | 2011   |    |   | 2010   |   |
|----------------------------|--------|--------|---------|--------|--------|--------|
|                       |   |   |    |   |   |   |
| Audit Fees (1)             |   | $      | 680,000 |   |   | $      | 735,000 |   |
| Audit Related Fees (2) (3) |   |   | 13,950  |   |   |   | 15,095 |   |
| Tax Fees (3)               |   |   | -       |   |   |   | - |   |
| All Other Fees (3)         |   |   | -       |   |   |   | - |   |
| Total                      |   | $      | 693,950 |   |   | $      | 750,095 |   |

|  (1) | The audit fees consisted of the audit of the Company’s Consolidated Financial Statements included in the Company’s Annual Report on Form 10-K and reviews of the Company’s interim financial statements included in the Company’s Quarterly Reports on Form 10-Q. |
|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | The audit related fees for fiscal year 2011 consisted of services incurred for our Form S-8 filed on April 19, 2010 and for providing access to audit workpapers in conjunction with a potential sale of the Company. The audit related fees for fiscal year 2010 consisted of services incurred for our SEC Comment Letter received on August 27, 2009 and response filed on September 10, 2009 and our Form S-3 filed on November 24, 2009. |
|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (3) | The Audit Committee has determined that the provision of all non-audit services performed for the Company by Deloitte & Touche LLP is compatible with maintaining that firm’s independence. |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   |  3.  |  Exhibits: |
|--------|----------------|-----------------|

|   | 10.38 | Employment Agreement (together with the Restricted Stock Agreement) dated January 24, 2011 by and between the Company and Cristina L. Mendoza. |
|--------|-------|------------------------------------------------------------------------------------------------------------------------------------------------|
|   |
|   | 31.01 | Chief Executive Officer’s certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                       |

|   | 31.02  | Interim Chief Financial Officer’s certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                                |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                            |
|   | 32.01  | Chief Executive Officer’s certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.         |
|   |   |                                                                                                                                                            |
|   | 32.02  | Interim Chief Financial Officer’s certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |

----

| Date: July 25, 2011 | BENIHANA INC.                                    |   |
|---------------------|--------------------------------------------------|--------|
|                |                                             |   |
|  By:           |  /s/ Gene R. Baldwin                        |   |
|                | Gene R. Baldwin, Interim Chief Financial Officer |   |

| Signature                 |   |                                                          | Title  |          |   | Date |   |
|---------------------------|--------|---------------------------------------------------------------|--------|---------------|--------|------|--------|
|                      |   |                                                          |   |          |
| /s/ Richard C. Stockinger |   |                                                          |   | July 25, 2011 |
| Richard C. Stockinger     |   | Chairman, Chief Executive Officer, and President and Director |   |          |
|                      |   | (Principal Executive Officer)                                 |   |          |
| /s/ Gene R. Baldwin       |   |                                                          |   | July 25, 2011 |
| Gene R. Baldwin           |   | Interim Chief Financial Officer                               |   |          |
|                      |   | (Principal Financial and                                      |   |          |
|                      |   | Accounting Officer)                                           |   |          |
|                      |   |                                                          |   |          |
| /s/ John E. Abdo          |   | Vice Chairman and Director                                    |   | July 25, 2011 |
| John E. Abdo              |   |                                                          |   |          |
|                      |   |                                                          |   |          |
| /s/ Norman Becker         |   | Director                                                      |   | July 21, 2011 |
| Norman Becker             |   |                                                          |   |          |
|                      |   |                                                          |   |          |
|                      |   | Director                                                      |   | July __, 2011 |
| J. Ronald Castell         |   |                                                          |   |          |
|                      |   |                                                          |   |          |
|                      |   | Director                                                      |   | July __, 2011 |
| Darwin C. Dornbush        |   |                                                          |   |          |
|                      |   |                                                          |   |          |
| /s/ Adam Gray             |   | Director                                                      |   | July 24, 2011 |
| Adam Gray                 |   |                                                          |   |          |
|                      |   |                                                          |   |          |
| /s/ Lewis Jaffe           |   | Director                                                      |   | July 25, 2011 |
| Lewis Jaffe               |   |                                                          |   |          |
|                      |   |                                                          |   |          |
| /s/ Michael W. Kata       |   | Director                                                      |   | July 22, 2011 |
| Michael W. Kata           |   |                                                          |   |          |
|                      |   |                                                          |   |          |
| /s/ Alan B. Levan         |   | Director                                                      |   | July 22, 2011 |
| Alan B. Levan             |   |                                                          |   |          |
|                      |   |                                                          |   |          |
|  /s/ Joseph J. West  |   | Director                                                      |   | July 22, 2011 |
| Joseph J. West            |   |                                                          |   |          |