<SEC-DOCUMENT>0001959173-26-002591.txt : 20260324
<SEC-HEADER>0001959173-26-002591.hdr.sgml : 20260324
<ACCEPTANCE-DATETIME>20260324135841
ACCESSION NUMBER:		0001959173-26-002591
CONFORMED SUBMISSION TYPE:	144
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20260324
DATE AS OF CHANGE:		20260324

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KURA SUSHI USA, INC.
		CENTRAL INDEX KEY:			0001772177
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				263808434
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		144
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	001-39012
		FILM NUMBER:		26785413

	BUSINESS ADDRESS:	
		STREET 1:		17461 DERIAN AVE.
		STREET 2:		SUITE 200
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		9497481786

	MAIL ADDRESS:	
		STREET 1:		17461 DERIAN AVE.
		STREET 2:		SUITE 200
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614

REPORTING-OWNER:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELLIS KIM
		CENTRAL INDEX KEY:			0001795822
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		144

	MAIL ADDRESS:	
		STREET 1:		C/O KURA SUSHI USA, INC.
		STREET 2:		17461 DERIAN AVE., SUITE 200
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
</SEC-HEADER>
<DOCUMENT>
<TYPE>144
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001795822</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001772177</issuerCik>
      <issuerName>KURA SUSHI USA, INC.</issuerName>
      <secFileNumber>001-39012</secFileNumber>
      <issuerAddress>
        <com:street1>17461 DERIAN AVE.</com:street1>
        <com:street2>SUITE 200</com:street2>
        <com:city>IRVINE</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>92614</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>9497481786</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ELLIS KIM</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Former Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>900 Salem Street</com:street1>
          <com:city>Smithfield</com:city>
          <com:stateOrCountry>RI</com:stateOrCountry>
          <com:zipCode>02917</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>11918</noOfUnitsSold>
      <aggregateMarketValue>754522.74</aggregateMarketValue>
      <noOfUnitsOutstanding>11111427</noOfUnitsOutstanding>
      <approxSaleDate>03/24/2026</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <acquiredDate>03/24/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted 12/02/2019</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>7082</amountOfSecuritiesAcquired>
      <paymentDate>03/24/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <acquiredDate>03/24/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted 02/01/2021</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3290</amountOfSecuritiesAcquired>
      <paymentDate>03/24/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A</securitiesClassTitle>
      <acquiredDate>03/24/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Option Granted 02/01/2022</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1546</amountOfSecuritiesAcquired>
      <paymentDate>03/24/2026</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>03/24/2026</noticeDate>
      <signature>/s/ Gary Redman, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Kim Ellis</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
