Pinky's Dance Studio is a dance studio located somewhere in Bikini Bottom. The sign for it is shown in the episode "Night Light" as one of SpongeBob and Patrick's night lights.
The studio offers dance lessons.
In an attempt to get more lighting in SpongeBob's house, Patrick brings out the studio's bright sign.
Although this is the case, the studio itself has never made an actual appearance in the show as of yet.