SEC Comment Letter for KURA SUSHI USA, INC. (KRUS) (CIK 0001772177) (KRUS) — Jan 3, 2023
KURA SUSHI USA, INC. (KRUS) (CIK 0001772177)
Date: Jan. 3, 2023 · CIK: 0001772177 · Accession: 0000000000-23-000041
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File numbers found in text: 333-269040
Letter
United States securities and exchange commission logo January 3, 2023 Jeffrey Uttz 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 December 28, 2022 File No. 333-269040 Dear Jeffrey Uttz: 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Aaron A. Seamon
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United States securities and exchange commission logo
January 3, 2023
Jeffrey Uttz
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 December 28, 2022
File No. 333-269040
Dear Jeffrey Uttz:
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 Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Aaron A. Seamon