WASHINGTON, D.C. 20549
                                                                 SEC FILE NUMBER
                                   FORM 12B-25                       0-23226
                           NOTIFICATION OF LATE FILING             CUSIP NUMBER

(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 27, 2005

     [ ]  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
          (b)  The  subject annual report, semi-annual report, transition report
[X]            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  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;  and
          (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.)

Grill Concepts, Inc. (the "Company") is unable to file its Quarterly Report on
Form 10-Q for the fiscal quarter ended March 27, 2005 in a timely manner without
unreasonable effort or expense in light of the circumstances described below:

The Company, in connection with the preparation of its 2004 Form 10-K,
determined that it's accounting for leases was not in compliance with recent
guidance issued by the Office of Chief Accountant of the Securities and Exchange
Commission.  As a result of that determination and other issues identified
during the audit, the Company determined that it would be required to correct
certain accounting presentation in its 2004 financial statements and to restate
its financial statements for prior fiscal years.

As of the date hereof, the Company's Form 10-K has not yet been completed and
filed.  The Company is working diligently to complete and file the 2004 Form
10-K reflecting the revised accounting treatment noted.  However, until the 2004
Form 10-K is finalized, it is impossible for the Company to prepare and file its
Form 10-Q for the quarter ended March 27, 2005.


(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).
                                                               [ ] Yes  [X] No

     Form 10-K for year ended December 26, 2004

(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
                                                               [X] Yes  [ ] 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.

As discussed in Part III above, the Company will restate its financial results
for prior periods. As of the date of this filing, the Company is unable, without
unreasonable effort and expense, to provide a quantitative assessment of the
impact that the corrections to its lease accounting practices will have on the
results of operations for the quarter ended March 27, 2005 or the same quarter
in fiscal 2004. The Company is working diligently to complete its review of
these matters and to quantify the impact on each of the affected periods. The
Company does not expect these adjustments to affect the amount of revenues,
comparable store sales, or cash balances previously reported.

                              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 10, 2005                By  /s/ Philip Gay
      --------------------------             -----------------------------------
                                             Philip Gay, Chief Financial Officer