SEC Company Response from CHUY'S HOLDINGS, INC. (CHUY) (CIK 0001524931) — May 26, 2020
CHUY'S HOLDINGS, INC. (CHUY) (CIK 0001524931)
Date: May 26, 2020 · CIK: 0001524931 · Accession: 0001524931-20-000064
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File numbers found in text: 333-238011
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CORRESP 1 filename1.htm Document May 26, 2020 BY EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Re: Chuy’s Holdings, Inc. Registration Statement on Form S-3 File No. 333-238011 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, Chuy’s Holdings, Inc., a Delaware corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on May 28, 2020 at 4:00 p.m., Eastern time, or as soon thereafter as practicable. The Company respectfully requests that you confirm the Registration Statement has been declared effective by notifying Justin Reinus of Winston & Strawn LLP at 214.453.6566. Should you have any questions regarding this request, please contact Justin Reinus of Winston & Strawn LLP at 214.453.6566. Thank you for your attention to this matter. Very truly yours, CHUY’S HOLDINGS, INC. By: /s/ Jon W. Howie Jon W. Howie Vice President and Chief Financial Officer cc: Justin Reinus, Partner, Winston & Strawn LLP Charlie Haag, Partner, Winston & Strawn LLP