The disclosure set forth in this report under Item 8.01 is incorporated herein by reference.

In accordance with General Instruction B.2 of Form 8-K, this information, including Exhibit 99.1, 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 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.

On April 2, 2008, Dan Pittard, Rubio's Restaurants, Inc.'s President and Chief Executive Officer, will be presenting at the B. Riley & Co. Ninth Annual Las Vegas Investor Conference at the Palms Casino Resort in Las Vegas, Nevada. A copy of Mr. Pittard's presentation, which reports the Company's comparable store sales for the quarterly period ended March 31, 2008, is attached as Exhibit 99.1 to this Current Report on Form 8-K.

(d) Exhibits

Exhibit No.      Description

   99.1          Presentation at the B. Riley & Co. Ninth Annual Las Vegas
                 Investor Conference to be held at the Palms Casino Resort in Las
                 Vegas, Nevada on April 2, 2008.