SEC Comment Letter 0000000000-22-013696 to El Pollo Loco Holdings, Inc. (LOCO) (CIK 0001606366) (LOCO)
El Pollo Loco Holdings, Inc. (LOCO) (CIK 0001606366)
Date: Dec. 20, 2022 · CIK: 0001606366 · Accession: 0000000000-22-013696
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File numbers found in text: 001-36556
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United States securities and exchange commission logo
December 20, 2022
Laurance Roberts
President and 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
File No. 001-36556
Dear Laurance Roberts:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services