May 14, 2021
VIA EDGAR CORRESPONDENCE
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jacqueline Kaufman
| Re: | Kura Sushi USA, Inc. |
Registration Statement on Form S-3 (File No. 333-255928)
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 May 17, 2021, 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/ Steven H. Benrubi | |
| Steven H. Benrubi | ||
| Chief Financial Officer, Treasurer and Secretary | ||