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United States securities and exchange commission logo
December 5, 2022
Laurance Roberts
Chief Executive Officer
El Pollo Loco Holdings, Inc.
3535 Harbor Blvd. , Suite 100 ,
Costa Mesa , California 92626
Re: El Pollo Loco
Holdings, Inc.
Form 10-K for the
Fiscal Year Ended December 29, 2021
Filed March 11,
2022
Form 8-K
Filed November 3,
2022
File No. 001-36556
Dear Laurance Roberts:
We have limited our review of your filing to the financial
statements and related
disclosures 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 these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to these comments, we may have additional comments.
Form 8-K filed November 3, 2022
Exhibit 99.1
1. We note your
presentation of "Pro forma net income". Please retitle this measure to
reflect how it is
calculated since the current presentation is not consistent with the pro
forma concepts in
Article 11 of Regulation S-X. Additionally, please provide the
disclosures required by
Items 10(e)(1)(i)(C) and 10(e)(1)(i)(D) of Regulation S-K.
Laurance Roberts
FirstName LastNameLaurance
El Pollo Loco Holdings, Inc. Roberts
Comapany5,
December NameEl
2022 Pollo Loco Holdings, Inc.
December
Page 2 5, 2022 Page 2
FirstName LastName
In closing, 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.
You may contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at
202-551-
3307 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services