SEC Comment Letter for CHUY'S HOLDINGS, INC. (CHUY) (CIK 0001524931) — May 11, 2020
CHUY'S HOLDINGS, INC. (CHUY) (CIK 0001524931)
Date: May 11, 2020 · CIK: 0001524931 · Accession: 0000000000-20-004136
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File numbers found in text: 333-238011
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United States securities and exchange commission logo
May 11, 2020
Steve Hislop
President and Chief Executive Officer
Chuy's Holdings, Inc.
1623 Toomey Road
Austin, Texas 78704
Re:Chuy's Holdings, Inc.
Registration Statement on Form S-3
Filed on May 5, 2020
File No. 333-238011
Dear Mr. Hislop:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement no later than 48 hours prior
to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
Please contact Scott Anderegg, Staff Attorney at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services