SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  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):   August 5, 2010


RUBIO’S RESTAURANTS, INC.
(Exact Name of Registrant as Specified in Charter)
 
Delaware
000-26125
33-0100303
(State of Incorporation)
(Commission File Number)
(I.R.S. Employer Identification No.)
     
1902 Wright Place, Suite 300, Carlsbad, California
92008
(Address of Principal Executive Offices)
(Zip Code)
                                                                

Registrant's telephone number, including area code:           (760) 929-8226
 

Not Applicable
(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-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
 
Item 2.02     Results of Operations and Financial Condition.
 
On August 5, 2010, Rubio’s Restaurants, Inc. (the “Company”) issued a press release announcing its financial results for the second quarter of fiscal 2010, ended June 27, 2010.  In the press release, Mr. Dan Pittard, the Company’s President and CEO, reported on the Company’s comparable store sales for the first five weeks of the third quarter of fiscal 2010.  A copy of the press release is attached as Exhibit 99.1 to this Current Report on Form 8-K.
 
In accordance with General Instruction B.2 of Form 8-K, this information in this Item 2.02 and Exhibit 99.1 attached hereto, shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section, nor shall such information and the financial information contained in such exhibit be deemed incorporated by reference into any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934, except as shall be expressly set forth by specific reference in such a filing.
 
Item 9.01     Financial Statements and Exhibits.

(d)            Exhibits

Exhibit No.
Description
   
99.1
Press release, dated August 5, 2010.

 
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 thereunto duly authorized.

Dated:  August 5, 2010
  RUBIO’S RESTAURANTS, INC.  
     
       
 
By:
/s/ Frank Henigman  
    Frank Henigman, Senior Vice President and  
    Chief Financial Officer  
       
 
 
EXHIBIT INDEX

Exhibit No.
Description
   
99.1
Press release, dated August 5, 2010.

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