SEC Comment Letter for KURA SUSHI USA, (KRUS) — Jan 2, 2026
KURA SUSHI USA, INC.
Date: Jan. 2, 2026 · CIK: 0001772177 · Accession: 0000000000-26-000031
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292461
Letter
Re: KURA SUSHI USA, INC. Registration Statement on Form S-3 Filed December 29, 2025 File No. 333-292461 Dear Jeffrey Uttz:
January 2, 2026
Jeffrey Uttz Chief Financial Officer KURA SUSHI USA, INC. 17461 Derian Avenue, Suite 200 Irvine, California 92614
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 Eddie Kim at 202-551-8713 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Aaron A. Seamon
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 2, 2026 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 29, 2025 File No. 333-292461 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 Eddie Kim at 202-551-8713 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Aaron A. Seamon </TEXT> </DOCUMENT>