# EDGAR Filing Document

**Accession Number:** 0001772177
**File Stem:** 0001193125-23-001335
**Filing Date:** 2023-1
**Character Count:** 1905
**Document Hash:** 27f2af7c64abbf5b297f4c9bb6ac4a3e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-001335.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001193125-23-001335

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230104

**FILER**: 

**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:** CORRESP

**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

January 4, 2023

**<u>VIA EDGAR CORRESPONDENCE</u>** 

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alyssa Wall

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| | |
|:---|:---|
| **Re:** | **Kura Sushi USA, Inc.**  |

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**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.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| KURA SUSHI USA, INC. | KURA SUSHI USA, INC. |
| By: | /s/ Jeffrey Uttz |
|  | Jeffrey Uttz |
|  | Chief Financial Officer |

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