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                               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,
                                                            Form 8-K
                                                            Filed November 3,
                                                            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
December   NameEl
             2022 Pollo Loco Holdings, Inc.
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
3307 with any questions.


                                                          Division of
Corporation Finance
                                                          Office of Trade &