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                            April 5, 2022

       Tom Croal
       Chief Financial Officer
       GEN Restaurant Group, Inc.
       11472 South Street
       Cerritos, CA 90703

                                                        Re: GEN Restaurant
Group, Inc.
                                                            Amendment No. 3 to
Draft Registration Statement on Form S-1
                                                            Filed March 24,
2022
                                                            File No. 377-05692

       Dear Mr. Croal:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 3 to Draft Registration Statement on Form S-1 Filed March
24, 2022

       Cover page

   1.                                                   We note your revisions
in response to comment 1 and reissue in part. Please expand your
                                                        disclosure to make
clear to investors that Class B holders are the pre-IPO LLC members.
       Unaudited Pro Forma Consolidated Financial Information and Other Data,
page 66

   2.                                                   We reviewed your
response to comment 4 but it does not appear that you have made the
                                                        revision indicated and
your reference to "pro forma adjustments in the Reorganization and
                                                        Offering Adjustments
column" in your disclosure on page 66 is still inconsistent with the
                                                        actual columns labeled
as "Pro Forma Other Adjustments" and "Pro Forma Proceeds" in
                                                        the pro forma financial
statements. Please clarify or revise.
 Tom Croal
GEN Restaurant Group, Inc.
April 5, 2022
Page 2

        You may contact Tatanisha Meadows at 202-551-3322 or Angela Lumley at
202-551-
3398 if you have questions regarding comments on the financial statements and
related
matters. Please contact Jennie Beysolow at 202-551-8108 or Erin Jaskot at
202-551-3442 with
any other questions.



                                                         Sincerely,
FirstName LastNameTom Croal
                                                         Division of
Corporation Finance
Comapany NameGEN Restaurant Group, Inc.
                                                         Office of Trade &
Services
April 5, 2022 Page 2
cc:       Peter Wardle, Esq.
FirstName LastName