WASHINGTON, D.C. 20549

                                                                 SEC FILE NUMBER

                                  FORM 12B-25
                                                                   CUSIP NUMBER

                          NOTIFICATION OF LATE FILING

(Check  One):  [ ]  Form 10-K   [ ] Form 20-F [ ] Form 11-K   [X] Form 10-Q
               [ ]  Form  N-SAR   [ ]  Form  N-CSR

For Period Ended     March 28, 2004

     [ ]  Transition  Report  on  Form  10-K
     [ ]  Transition  Report  on  Form  20-F
     [ ]  Transition  Report  on  Form  11-K
     [ ]  Transition  Report  on  Form  10-Q
     [ ]  Transition  Report  on  Form  N-SAR

For the Transition Period Ended

Read  Attached  Instruction  Sheet Before Preparing Form.  Please Print or Type.

Nothing  in  this  form  shall  be  construed  to  imply that the Commission has
verified  any  information  contained  herein.

If  the  notification relates to a portion of the filing checked above, identify
the  item(s)  to  which  the  notification  relates:


Grill  Concepts,  Inc.
Full  Name  of  Registrant

Former  Name  if  Applicable

11661  San  Vicente  Blvd.,  Suite  404
Address  of  Principal  Executive  Offices  (Street  and  Number)

Los  Angeles,  California  90049
City,  State  and  Zip  Code

PART  II  -  RULE  12B-25(B)  AND  (C)

If  the subject report could not be filed without unreasonable effort or expense
and  the  registrant  seeks  relief  pursuant  to Rule 12b-25 (b), the following
should  be  completed.  (Check  box  if  appropriate)

     (a)  The  reasons  described  in reasonable detail in Part III of this form
          could  not  be  eliminated  without  unreasonable  effort  or expense;
     (b)  The  subject  annual  report, semi-annual report, transition report on
          Form  10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion
          thereof,  will  be  filed  on  or  before  the  fifteenth calendar day
[X]       following  the prescribed due date; or the subject quarterly report or
          transition  report  on Form 10-Q, or portion thereof, will be filed on
          or  before  the  fifth calendar day following the prescribed due date;
     (c)  The accountant's statement or other exhibit required by Rule 12b-25(c)
          has  been  attached  if  applicable.


State  below  in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q,
N-SAR,  N-CSR,  or  the transition report or portion thereof, could not be filed
within  the  prescribed  time  period.  (Attach  extra  sheets  if  needed.)

     In  May  2004,  the  registrant's  independent  auditors  advised  that the
     registrant  should  be  expensing  options  granted  under its stock option
     plans.  As  a  result  of  delays in completion of the financial statements
     associated  with  the calculation of the expense associated with its option
     plans  and  evaluating  whether such accounting treatment should be applied
     retroactively,  the  registrant  is  unable  to  file its Form 10-Q for the
     quarter  ended  March  28,  2004  by  the  prescribed  due  date.


(1)     Name  and  telephone  number  of  person  to  contact  in regard to this

  Michael Sanders          832                   446-2599
  ---------------     -----------          ------------------
      (Name)          (Area Code)          (Telephone Number)

(2)     Have  all  other  periodic reports required under Section 13 or 15(d) of
the  Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of  1940  during  the  preceding  12  months or for such shorter period that the
registrant was required to file such report(s) been filed?  If the answer is no,
identify  report(s).
                                                               [X] Yes  [ ] No

(3)     Is  it  anticipated that any significant change in results of operations
from  the corresponding period for the last fiscal year will be reflected by the
earnings  statements  to  be  included in the subject report or portion thereof?
                                                                [ ] Yes  [X] No
If  so,  attach  an  explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of  the  results  cannot  be  made.

                              Grill Concepts, Inc.
                  (Name of Registrant as specified in charter)

has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.

Date    May 13, 2004       By /s/ Robert Spivak
     -------------------     -------------------------------
                              Robert Spivak, President

INSTRUCTION:  The  form  may be signed by an executive officer of the registrant
or  by  any  other  duly  authorized  representative.  The name and title of the
person signing the form shall be typed or printed beneath the signature.  If the
statement  is signed on behalf of the registrant by an authorized representative
(other than an executive officer), evidence of the representative's authority to
sign  on  behalf  of  the  registrant  shall  be  filed  with  the  form.


     Intentional misstatements or omissions of fact constitute Federal criminal
violations (see 18 U.S.C. 1001).

                              GENERAL INSTRUCTIONS

1.   This  form  is required by Rule 12b-25 of the General Rules and Regulations
     under  the  Securities  Exchange  Act  of  1934.
2.   One  signed  original and four conformed copies of this form and amendments
     thereto  must  be  completed  and  filed  with  the Securities and Exchange
     Commission,  Washington,  D.C.  20549,  in  accordance with Rule 0-3 of the
     General  Rules  and Regulations under the Act. The information contained in
     or  filed  with  the Form will be made a matter of the public record in the
     Commission  files.
3.   A  manually  signed  copy of the form and amendments thereto shall be filed
     with  each national securities exchange on which any class of securities of
     the  registrant  is  registered.
4.   Amendments  to  the notification must also be filed on Form 12b-25 but need
     not  restate  information that has been correctly furnished. The form shall
     be  clearly  identified  as  an  amended  notification.
5.   Electronic  Filers: This form shall not be used by electronic filers unable
     to  timely  file  a  report  solely  due to electronic difficulties. Filers
     unable  to  submit  reports  within  the  time  period  prescribed  due  to
     difficulties  in  electronic  filing  should comply with either Rule 201 or
     Rule  202  of  Regulation  S-T (Sec. 232.201 or 232.202 of this chapter) or
     apply for an adjustment in filing date pursuant to Rule 13(b) of Regulation
     S-T  (Sec.  232.13(b)  of  this  chapter).