June 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington D.C. 20549
Attention: Jennie Beysolow
Re: | GEN Restaurant Group, Inc. |
Registration Statement on Form S-1 (File No. 333-272253)
Dear Ms. Beysolow:
GEN Restaurant Group, Inc., a Delaware corporation (the Company), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Companys Registration Statement on Form S-1 (File No. 333-272253) (the Registration Statement) be accelerated and that it be declared effective June 27, 2023 at 4:00 p.m. Eastern time, or as soon as practicable thereafter, unless we or our outside counsel, Gibson, Dunn & Crutcher LLP, request by telephone that such Registration Statement be declared effective at some other time.
Please direct any questions regarding this filing to Peter Wardle of Gibson, Dunn & Crutcher LLP at (213) 229-7242.
Sincerely,
/s/ Thomas V. Croal
Thomas V. Croal
Chief Financial Officer
cc: | Michael Flynn, Esq. |
Peter Wardle, Esq.