SEC Comment Letter for KURA SUSHI USA, (KRUS) — May 13, 2021
KURA SUSHI USA, INC.
Date: May 13, 2021 · CIK: 0001772177 · Accession: 0000000000-21-006100
AI Filing Summary & Sentiment
File numbers found in text: 333-255928
Letter
United States securities and exchange commission logo May 13, 2021 Steven H. Benrubi Chief Financial Officer Kura Sushi USA, Inc. 17461 Derian Avenue, Suite 200 Irvine, California 92614 Re:Kura Sushi USA, Inc. Registration Statement on Form S-3 Filed May 7, 2021 File No. 333-255928 Dear Mr. Benrubi: 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 Jacqueline Kaufman at 202-551-3797 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
May 13, 2021
Steven H. Benrubi
Chief Financial Officer
Kura Sushi USA, Inc.
17461 Derian Avenue, Suite 200
Irvine, California 92614
Re:Kura Sushi USA, Inc.
Registration Statement on Form S-3
Filed May 7, 2021
File No. 333-255928
Dear Mr. Benrubi:
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 Jacqueline Kaufman at 202-551-3797 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services