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                            September 8, 2022

       Richard Stockinger
       Chief Executive Officer
       Fiesta Restaurant Group, Inc.
       14800 Landmark Boulevard, Suite 500
       Dallas, Texas 75254

                                                        Re: Fiesta Restaurant
Group, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 2, 2022
                                                            Filed March 10,
2022
                                                            Form 8-K Filed
August 11, 2022
                                                            File No. 001-35373

       Dear Mr. Stockinger:

              We have reviewed your filings 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 10-K for the Fiscal Year Ended January 2, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Management's Use of Non-GAAP Financial Measures, page 47

   1.                                                   Please reconcile
Restaurant-level Adjusted EBITDA to income (loss) from operations, the
                                                        most directly
comparable financial measure calculated in accordance with GAAP. Refer
                                                        to Item 10(e)(1)(i)(B)
of Regulation S-K.
   2.                                                   Please tell us your
consideration of including net income (loss) as percentage of total
                                                        revenues where you
disclose Adjusted EBITDA as a percentage of total revenues and
                                                        income (loss) from
operations as a percentage of restaurant sales where you disclose
                                                        Restaurant-level
Adjusted EBITDA as percentage of restaurant sales which are the most
                                                        directly comparable
financial measures calculated and presented in accordance with
                                                        GAAP. Refer to Item
10(e)(1)(i)(A) of Regulation S-K.
 Richard Stockinger
Fiesta Restaurant Group, Inc.
September 8, 2022
Page 2
3.       Reference is made to the removal of closed restaurant rent expense,
net of sublease
         income, and digital and brand repositions costs in your calculation of
Consolidated
         Adjusted EBITDA. Please tell us if you consider these expenses normal,
recurring, cash
         operating expenses necessary to operate your business. If so, tell us
why the measure is
         not misleading. Refer to Question 100.01 of the Staff's Compliance and
Disclosure
         Interpretations on Non-GAAP Financial Measures.
Form 8-K Filed August 11, 2022

Exhibit 99.1, page 1

4.       Reference is made to your discussion of Restaurant-level Adjusted
EBITDA margin
         and Consolidated Adjusted EBITDA on pages 1 and 4. Please present and
discuss the
         most directly comparable GAAP measures with equal or greater
prominence. Refer to
         Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10 of the
Staff's Compliance and
         Disclosure Interpretations on Non-GAAP Financial Measures.
5.       Your adjustments (a) and (b) on pages 17 and 18 related to tax law
change and to reverse
         the tax valuation allowance appear to result in an individually
tailored income tax
         recognition method. Please revise your presentation to omit these
adjustments or tell us
         why you believe they are appropriate. Refer to Questions 100.04 and
102.11 of the Staff's
         Compliance and Disclosure Interpretations on Non-GAAP Financial
Measures.
        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 Tony Watson at (202) 551-3318 or Adam Phippen at (202)
551-3336 if
you have questions regarding comments on the financial statements and related
matters.



FirstName LastNameRichard Stockinger                         Sincerely,
Comapany NameFiesta Restaurant Group, Inc.
                                                             Division of
Corporation Finance
September 8, 2022 Page 2                                     Office of Trade &
Services
FirstName LastName