| Peter Wardle Direct: +1 213.229.7242 Fax: +1 213.229.6242 PWardle@gibsondunn.com |
APRIL 19, 2023
CONFIDENTIAL SUBMISSION VIA EDGAR
Draft Registration Statement
U.S. Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
| Re: | GEN Restaurant Group, Inc. Registration Statement on Form S-1 |
Draft Registration Statement Submitted Confidentially on April 19, 2023
Dear Ladies and Gentlemen:
On behalf of our client, GEN Restaurant Group, Inc., a Delaware corporation (the “Company”), we are hereby submitting to the Securities and Exchange Commission (the “SEC”), on a confidential basis, for its review the Company’s fourth amendment to its draft Registration Statement on Form S-1 last submitted to the SEC on March 24, 2022, relating to a proposed offering in the United States of the Company’s Class A common stock.
Please do not hesitate to contact me, Peter Wardle, by telephone at (213) 229-7242 or by email at PWardle@gibsondunn.com with any questions or comments regarding this correspondence.
Sincerely,
/s/ Peter Wardle
Peter Wardle
| cc: | Tom Croal, Chief Financial Officer of GEN Restaurant Group, Inc. |
Michael Flynn, Gibson, Dunn & Crutcher LLP
