AMENDED AND RESTATED EMPLOYMENT AGREEMENT

Exhibit 10.36

          AMENDED AND RESTATED EMPLOYMENT AGREEMENT dated as of the 31st day of March, 2008, by and between Benihana Inc., a Delaware corporation (the “Company”) and Jose I. Ortega (the “Employee”).

R E C I T A L S :

         Employee is, and has been since the Effective Date (as defined below), employed by the Company as its Chief Financial Officer pursuant to the terms and conditions of the Employment Agreement between the Employee and the Company dated as of August 28, 2006 (the “Employment Agreement”). The Company is desirous of continuing the employment of Employee in such capacity and Employee is desirous of continuing to be employed by the Company in such capacity on the terms and conditions hereinafter set forth.

         Certain revisions to the Employment Agreement have been necessitated by the enactment of Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”) and the final Treasury Regulations promulgated thereunder. As a result, the Company and Employee have agreed to certain amendments to the Employment Agreement and to the restatement of the Employment Agreement, as so amended, as set forth in its entirety herein.

          NOW, THEREFORE , the Employment Agreement is hereby amended and restated in its entirety as follows:

          1.           Engagement and Term . The Company hereby employs Employee and Employee hereby accepts such employment by the Company on the terms and conditions set forth herein, for a period commencing on September 1, 2006 (the “Effective Date”), and ending, unless sooner terminated in accordance with the provisions of Section 4 hereof, on August 31, 2009 (the “Employment Period”).

          2.           Scope of Duties . Employee shall be employed by the Company as its Chief Financial Officer. In such capacity, Employee shall have such authority, powers and duties as are customarily attendant upon such position. If elected or appointed, Employee shall also serve, without additional compensation, as Vice President – Finance and Treasurer of the Company and, if and when elected, as a director and/or officer of any subsidiary or affiliate of the Company, provided that his duties and responsibilities are not inconsistent with those pertaining to his position as an executive. Employee shall faithfully devote his full business time and efforts so as to advance the best interests of the Company. During the Employment Period, Employee shall not be engaged in any other business activity, whether or not such business activity is pursued for profit or other pecuniary advantage, unless same is only incidental and is in no way, directly or indirectly, competitive with, or opposed to the best interests of the Company.

           3.           Compensation .

                       3.1.           Basic Compensation . In respect of services to be performed by Employee during the Employment Period, the Company agrees to pay Employee an annual salary at the rate of One Hundred Eighty-Five Thousand Dollars ($185,000) for the portion of the Employment Period that is prior to March 31, 2008 and at the rate of Two Hundred Thousand Dollars ($200,000) thereafter as may be increased pursuant to this Agreement (“Basic Compensation”), payable in accordance with the Company’s customary payroll practices for executive employees. Employee shall be entitled to any discretionary increments in the Basic Compensation as shall be determined from time to time by the Board of Directors of the Company.

                       3.2.           Bonus Arrangements . Employee shall be entitled to participate in any performance-based bonus plan or other bonus arrangements maintained by the Company for its executive employees as determined by the Company’s Compensation and Stock Option Committee. In the event the Company does not maintain such a plan or arrangement, Employee will be eligible for such discretionary bonuses as may be determined from time to time by the Compensation and Stock Option Committee of the Board of Directors of the Company. Any such bonus will be payable in accordance with the terms of such bonus plan or arrangement or, if there is no such plan or arrangement, within 2½ months after the end of the fiscal year of the Company to which it relates but in no event later than the end of the calendar year in which such fiscal year ends.

                       3.3.           Stock Options . Employee will be eligible to receive stock options under the Company’s stock option plans at the discretion of the Compensation and Stock Option Committee of the Board of Directors of the Company in accordance with policies existing at the time of such grants.

                       3.4.           Other Benefits .

                        3.5.            No Designation of Year . In no event may Employee, directly or indirectly, designate the calendar year of any payment under this Agreement.

           4.           Termination . The provisions of Section 1 of this Agreement notwithstanding, the Company may terminate this Agreement and Employee’s employment hereunder in the manner and for the causes hereinafter set forth, in which event the Company shall be under no further obligation to Employee other than as specifically provided herein: