Unassociated Document
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549

FORM 8-K
CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 1, 2011

NATHAN'S FAMOUS, INC.
 (Exact  Name of Registrant as Specified in its Charter)

Delaware
  
1-3189
  
11-3166443
(State of Incorporation)
  
(Commission
File Number)
  
(I.R.S. Employer
Identification No.)
         
One Jericho Plaza, Jericho, New York
      
11753
(Address of Principal Executive Offices)
      
(Zip Code)
         
Registrant's telephone number including area code
      
(516) 388-3500
 
N/A
 (Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-14(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 
 

Item 2.02 
Results of Operations and Financial Condition.

On February 1, 2011, the Nathan’s Famous, Inc. (the “Company”) issued a press release announcing the Company’s financial results for the fiscal quarter ended December 26, 2010.  The press release also reported that the Company had increased the number of shares of common stock available for purchase under its stock buyback program. A copy of the Company’s press release is attached hereto as Exhibit 99.1.
 
As provided in General Instruction B.2 to Form 8-K, the information contained in Item 2.02 and Exhibit 99.1 of this Current Report on Form 8-K is being furnished to the Securities and Exchange Commission and shall not be deemed to be “filed” for purposes of Section 18 of the Exchange Act or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference into a filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01.
Financial Statements and Exhibits.

(d)           Exhibits.

The following exhibits are filed herewith:

Exhibit No.
  
Description
     
99.1
  
Press release dated February 1, 2011
 
 
 
 

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunder duly authorized.

NATHAN'S FAMOUS, INC.
  
   
   
By:
/s/ Ronald DeVos
  
Ronald DeVos
  
Vice-President Finance
  
and Chief Financial Officer
  
(Principal Financial and Accounting Officer)
  

Dated:   February 1, 2011