EL POLLO LOCO HOLDINGS, INC.
3535 HARBOR BLVD., SUITE 100
COSTA MESA, CALIFORNIA, 92626
VIA EDGAR
February 27, 2023
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cara Wirth; Nico Nalbantian
Re: El Pollo Loco Holdings, Inc.
Registration Statement on Form S-3 (the “Registration Statement”)
File No. 333-269807
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, El Pollo Loco Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced
Registration Statement to 4:00 p.m., Eastern Time, on March 1, 2023, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Skadden, Arps, Slate, Meagher & Flom LLP, request by telephone that such
Registration Statement be declared effective.
Please contact Michael J. Zeidel, of Skadden, Arps, Slate, Meagher & Flom LLP, outside counsel to the Company, at (212) 735-3259, as soon as the Registration Statement has been declared
effective, or if you have any other questions or concerns regarding this matter.
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Sincerely,
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/s/ Anne E. Jollay
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Name: Anne E. Jollay
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Title: Chief Legal Officer, General Counsel
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cc: Michael J. Zeidel, Skadden, Arps, Slate, Meagher & Flom LLP