SEC Comment Letter 0000000000-23-001698 to El Pollo Loco Holdings, Inc. (LOCO) (CIK 0001606366) (LOCO)
El Pollo Loco Holdings, Inc. (LOCO) (CIK 0001606366)
Date: Feb. 21, 2023 · CIK: 0001606366 · Accession: 0000000000-23-001698
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File numbers found in text: 333-269807
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United States securities and exchange commission logo
February 21, 2023
Laurance Roberts
President and Chief Executive Officer
El Pollo Loco Holdings, Inc.
3535 Harbor Blvd., Suite 100
Costa Mesa, CA 92626
Re:El Pollo Loco Holdings, Inc.
Registration Statement on Form S-3
Filed February 15, 2023
File No. 333-269807
Dear Laurance Roberts:
This is to advise you that we have not reviewed and will not review your registration
statement.
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 Cara Wirth at (202) 551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Michael J. Zeidel