# EDGAR Filing Document

**Accession Number:** 0001606366
**File Stem:** 0001140361-23-008896
**Filing Date:** 2023-2
**Character Count:** 2307
**Document Hash:** 5fa3810db2877ee37f2e8c45015c4e21
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-008896.hdr.sgml**: 20230329

**ACCESSION NUMBER**: 0001140361-23-008896

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230227

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** El Pollo Loco Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001606366
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **IRS NUMBER:** 203563182
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1228

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3535 HARBOR BOULEVARD
- **STREET 2:** SUITE 100
- **CITY:** COSTA MESA
- **STATE:** CA
- **ZIP:** 92626
- **BUSINESS PHONE:** 7145995000

**MAIL ADDRESS:**
- **STREET 1:** 3535 HARBOR BOULEVARD
- **STREET 2:** SUITE 100
- **CITY:** COSTA MESA
- **STATE:** CA
- **ZIP:** 92626

EL POLLO LOCO HOLDINGS, INC.

3535 HARBOR BLVD., SUITE 100

COSTA MESA, CALIFORNIA, 92626

#### VIA EDGAR

February 27, 2023

Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Cara Wirth; Nico Nalbantian

Re: El Pollo Loco Holdings, Inc.

Registration Statement on Form S-3 (the "Registration Statement")

File No. 333-269807

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, El Pollo Loco Holdings, Inc. (the "Company") hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on March 1, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Skadden, Arps, Slate, Meagher & Flom LLP, request by telephone that such Registration Statement be declared effective.

Please contact Michael J. Zeidel, of Skadden, Arps, Slate, Meagher & Flom LLP, outside counsel to the Company, at (212) 735-3259, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| |
|:---|
| Sincerely, |
| /s/ Anne E. Jollay |
| Name: Anne E. Jollay |
| Title: Chief Legal Officer, General Counsel |

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cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Michael J. Zeidel, Skadden, Arps, Slate, Meagher & Flom LLP

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