# EDGAR Filing Document

**Accession Number:** 0001324272
**File Stem:** 0000000000-23-000068
**Filing Date:** 2023-1
**Character Count:** 3334
**Document Hash:** c7c116a717b8dabf3b360c09445ea56d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000068.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0000000000-23-000068

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ruths Hospitality Group, Inc.
- **CENTRAL INDEX KEY:** 0001324272
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **IRS NUMBER:** 721060618
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1225

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 1030 W. CANTON AVENUE
- **STREET 2:** SUITE 100
- **CITY:** WINTER PARK
- **STATE:** FL
- **ZIP:** 32789
- **BUSINESS PHONE:** (407) 333-7440

**MAIL ADDRESS:**
- **STREET 1:** 1030 W. CANTON AVENUE
- **STREET 2:** SUITE 100
- **CITY:** WINTER PARK
- **STATE:** FL
- **ZIP:** 32789

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ruths Chris Steak House, Inc.
- **DATE OF NAME CHANGE:** 20050419

## Text-Extract

```

United States securities and exchange commission logo

                     January 4, 2023

       Kristy Chipman
       Chief Financial Officer
       Ruths Hospitality Group, Inc.
       1030 W. Canton Avenue, Suite 100,
       Winter Park , FL 32789

                                                        Re: Ruths Hospitality
Group, Inc.
                                                            Form 10-K for
Fiscal Year Ended December 26, 2021
                                                            Filed February 24,
2022
                                                            Form 10-Q for
Fiscal Quarter Ended September 25, 2022
                                                            Filed November 4,
2022
                                                            Form 8-K
                                                            Filed on May 27,
2022
                                                            File No. 000-51485

       Dear Kristy Chipman:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Trade & Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 4, 2023

Kristy Chipman
Chief Financial Officer
Ruths Hospitality Group, Inc.
1030 W. Canton Avenue, Suite 100,
Winter Park, FL 32789

Re: Ruths Hospitality Group, Inc.

Form 10-K for Fiscal Year Ended December 26, 2021

Filed February 24, 2022

Form 10-Q for Fiscal Quarter Ended September 25, 2022

Filed November 4, 2022

Form 8-K

Filed on May 27, 2022

File No. 000-51485

Dear Kristy Chipman:

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Trade & Services