Item 2.02 Results of Operations and Financial Condition.

On January 11, 2021, Kura Sushi USA, Inc. issued a press release disclosing earnings and other financial results for its fiscal first quarter ended November 30, 2020, and that its management would review these results in a conference call at 5:00 p.m. (EST) on January 11, 2021. A copy of this press release is attached hereto as Exhibit 99.1.

Item 7.01 Regulation FD Disclosure.

On January 12, 2021, certain officers of Kura Sushi USA, Inc. (the "Company") will be virtually attending the 23rd Annual ICR Conference. A copy of the Company's slides that will be used in discussions with prospective investors during the conference is being furnished as Exhibit 99.2 and hereby incorporated by reference.

The information furnished with this Item 2.02 and Item 7.01, including Exhibit 99.1 and Exhibit 99.2, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference into any other filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits.




(d) Exhibits




              Exhibit No.     Description

                 99.1         Press Release dated January 11, 2021

                 99.2         Presentation Slides

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