Correspondence 0001193125-23-001335 from KURA SUSHI USA, INC. (KRUS) (CIK 0001772177) (KRUS)

KURA SUSHI USA, INC. (KRUS) (CIK 0001772177)
Date: Jan. 4, 2023 · CIK: 0001772177 · Accession: 0001193125-23-001335

View on Edgar

AI Filing Summary & Sentiment

File numbers found in text: 333-269040

Date

January 4, 2023

Author

Not clearly detected

Form

CORRESP

Company

KURA SUSHI USA, INC. (KRUS) (CIK 0001772177)

Letter

Re: Kura Sushi USA, Inc.

January 4, 2023

VIA EDGAR CORRESPONDENCE

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C.

Attention: Alyssa Wall

Registration Statement on Form S-3 (File No. 333-269040)

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 January 6, 2023, 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.

Show Raw Text

CORRESP
1
filename1.htm

CORRESP

 January 4, 2023

VIA EDGAR CORRESPONDENCE

Division of Corporation Finance

 U.S. Securities &
Exchange Commission

 100 F Street, N.E.

 Washington, D.C.
20549

 Attention: Alyssa Wall

Re:
 Kura Sushi USA, Inc.

Registration Statement on Form S-3 (File
No. 333-269040)

 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 January 6, 2023, 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/ Jeffrey Uttz

Jeffrey Uttz

Chief Financial Officer

SecProbe.io