# EDGAR Filing Document

**Accession Number:** 0001772177
**File Stem:** 0000000000-23-000041
**Filing Date:** 2023-1
**Character Count:** 3216
**Document Hash:** 8be3741ff41b43537a6f5bab8456c45a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000041.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0000000000-23-000041

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230103

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** KURA SUSHI USA, INC.
- **CENTRAL INDEX KEY:** 0001772177
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **IRS NUMBER:** 263808434
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 17461 DERIAN AVE.
- **STREET 2:** SUITE 200
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92614
- **BUSINESS PHONE:** 9497481786

**MAIL ADDRESS:**
- **STREET 1:** 17461 DERIAN AVE.
- **STREET 2:** SUITE 200
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92614

## Text-Extract

```

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

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