UNITED STATES
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) May 4, 2006
SHELLS SEAFOOD RESTAURANTS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-28258 65-0427966
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
16313 N. Dale Mabry Hwy, Suite 100, Tampa, FL 33618
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (813) 961-0944
Not Applicable
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(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:
[ ] Written communications pursuant to Rule 425 under the Securities
Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange
Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
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ITEM 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION
Shells Seafood Restaurants, Inc. issued a press release on May 4, 2006
announcing its financial results for the first quarter of 2006.
Included in the press release issued by the Company and furnished herewith as
Exhibit 99.1 are certain non-GAAP financial measures. Management of the
Company believes such non-GAAP financial measures are useful to investors
assessing the financial condition and results of operations of the
Company's core business operations because they exclude results which
management believes are atypical and unlikely to occur with regularity in
the future.
A copy of the press release is furnished as Exhibit 99.1 to this report and is
incorporated herein by reference.
This information, including the press release filed as Exhibit 99.1, shall not
be deemed to be "filed" for purposes of Section 18 of the Securities Exchange
Act of 1934 nor shall it be deemed to be incorporated by reference in any
filing under the Securities Act of 1933.
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 hereunto duly authorized.
Dated: May 10, 2006
SHELLS SEAFOOD RESTAURANTS, INC.
By: /s/ Warren R. Nelson
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Warren R. Nelson
Executive Vice President and CFO