SEC Company Response from KURA SUSHI USA, (KRUS) — May 14, 2021
KURA SUSHI USA, INC.
Date: May 14, 2021 · CIK: 0001772177 · Accession: 0001193125-21-161332
AI Filing Summary & Sentiment
File numbers found in text: 333-255928
Letter
Re: Kura Sushi USA, Inc.
May 14, 2021
VIA EDGAR CORRESPONDENCE
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C.
Attention: Jacqueline Kaufman
Registration Statement on Form S-3 (File No. 333-255928)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kura Sushi USA, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it may become effective by 5:00 p.m. Eastern Time on May 17, 2021, or as soon thereafter as practicable.
Please contact Aaron A. Seamon of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2759 or by email at aaron.seamon@squirepb.com with any questions you may have concerning this request.
Very truly yours,
KURA SUSHI USA, INC.
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CORRESP 1 filename1.htm CORRESP May 14, 2021 VIA EDGAR CORRESPONDENCE Division of Corporation Finance U.S. Securities & Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jacqueline Kaufman Re: Kura Sushi USA, Inc. Registration Statement on Form S-3 (File No. 333-255928) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kura Sushi USA, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that it may become effective by 5:00 p.m. Eastern Time on May 17, 2021, or as soon thereafter as practicable. Please contact Aaron A. Seamon of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2759 or by email at aaron.seamon@squirepb.com with any questions you may have concerning this request. Very truly yours, KURA SUSHI USA, INC. By: /s/ Steven H. Benrubi Steven H. Benrubi Chief Financial Officer, Treasurer and Secretary