October 5, 2018 Laurance Roberts Chief Financial Officer El Pollo Loco Holdings, Inc. 3535 Harbor Boulevard, Suite 100 Costa Mesa, California 92626 Re: El Pollo Loco Holdings, Inc. Form 10-K for the Fiscal Year Ended December 27, 2017 Filed March 9, 2018 File No. 001-36556 Dear Mr. Roberts: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure