SEC Company Response from KURA SUSHI USA, (KRUS) — Jan 5, 2026
KURA SUSHI USA, INC.
Date: Jan. 5, 2026 · CIK: 0001772177 · Accession: 0001193125-26-002121
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292461
Letter
Re: Kura Sushi USA, Inc. Registration Statement on Form S-3 (File No. 333-292461) 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 7, 2026, 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.
January 5, 2026 V IA E DGAR C ORRESPONDENCE Division of Corporation Finance U.S. Securities & Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Eddie Kim
Very truly yours,
KURA SUSHI USA, INC.
Show Raw Text
CORRESP 1 filename1.htm CORRESP January 5, 2026 V IA E DGAR C ORRESPONDENCE Division of Corporation Finance U.S. Securities & Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Eddie Kim Re: Kura Sushi USA, Inc. Registration Statement on Form S-3 (File No. 333-292461) 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 7, 2026, 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