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December 5, 2022
Laurance Roberts
Chief Executive Officer
El Pollo Loco Holdings, Inc.
3535 Harbor Blvd. , Suite 100 ,
Costa Mesa , California 92626
Re:El Pollo Loco Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 29, 2021
Filed March 11, 2022
Form 8-K
Filed November 3, 2022
File No. 001-36556
Dear Laurance Roberts:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.  In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 8-K filed November 3, 2022
Exhibit 99.1
1.We note your presentation of "Pro forma net income".  Please retitle this measure to
reflect how it is calculated since the current presentation is not consistent with the pro
forma concepts in Article 11 of Regulation S-X.  Additionally, please provide the
disclosures required by Items 10(e)(1)(i)(C) and 10(e)(1)(i)(D) of Regulation S-K.

 FirstName LastNameLaurance Roberts
 Comapany NameEl Pollo Loco Holdings, Inc.
 December 5, 2022 Page 2
 FirstName LastName
Laurance Roberts
El Pollo Loco Holdings, Inc.
December 5, 2022
Page 2
            In closing, 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.
            You may contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at 202-551-
3307 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services