SEC Comment Letter for KURA SUSHI USA, INC. (KRUS) (CIK 0001772177) (KRUS) — Jul 29, 2019
KURA SUSHI USA, INC. (KRUS) (CIK 0001772177)
Date: July 29, 2019 · CIK: 0001772177 · Accession: 0000000000-19-011669
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File numbers found in text: 333-232551
Letter
July 29, 2019 Hajime Uba Chairman and Chief Executive Officer Kura Sushi USA, Inc. 17932 Sky Park Circle, Suite H Irvine, CA 92614 Re:Kura Sushi USA, Inc. Amendment No.2 to Registration Statement on Form S-1 Filed July 22, 2019 File No. 333-232551 Dear Mr. Uba: We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 18, 2019 letter. Amended Form S-1 Filed July 22, 2019 General 1.We note your response to our prior comment one and reissue in part. Please disclose whether these provisions apply to actions arising under the Securities Act.
FirstName LastNameHajime Uba Comapany NameKura Sushi USA, Inc. July 29, 2019 Page 2 FirstName LastName Hajime Uba Kura Sushi USA, Inc. July 29, 2019 Page 2
You may contact Beverly Singleton, Staff Accountant, at (202) 551-3328 or Doug Jones, Staff Accountant, at (202) 551-3309 if you have questions regarding comments on the financial statements and related matters. Please contact J. Nolan McWilliams, Attorney-Advisor, at (202) 551-3217 or John Dana Brown, Attorney-Advisor, at (202) 551-3859 with any other questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Aaron Seamon, Esq.
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July 29, 2019
Hajime Uba
Chairman and Chief Executive Officer
Kura Sushi USA, Inc.
17932 Sky Park Circle, Suite H
Irvine, CA 92614
Re:Kura Sushi USA, Inc.
Amendment No.2 to
Registration Statement on Form S-1
Filed July 22, 2019
File No. 333-232551
Dear Mr. Uba:
We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our July 18, 2019 letter.
Amended Form S-1 Filed July 22, 2019
General
1.We note your response to our prior comment one and reissue in part. Please disclose
whether these provisions apply to actions arising under the Securities Act.
FirstName LastNameHajime Uba
Comapany NameKura Sushi USA, Inc.
July 29, 2019 Page 2
FirstName LastName
Hajime Uba
Kura Sushi USA, Inc.
July 29, 2019
Page 2
You may contact Beverly Singleton, Staff Accountant, at (202) 551-3328 or Doug Jones,
Staff Accountant, at (202) 551-3309 if you have questions regarding comments on the financial
statements and related matters. Please contact J. Nolan McWilliams, Attorney-Advisor, at (202)
551-3217 or John Dana Brown, Attorney-Advisor, at (202) 551-3859 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc: Aaron Seamon, Esq.