<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001783907</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001772177</issuerCik>
      <issuerName>KURA SUSHI USA, INC.</issuerName>
      <secFileNumber>001-39012</secFileNumber>
      <issuerAddress>
        <com:street1>17461 DERIAN AVE.</com:street1>
        <com:street2>SUITE 200</com:street2>
        <com:city>IRVINE</com:city>
        <com:stateOrCountry>CA</com:stateOrCountry>
        <com:zipCode>92614</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>9497481786</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ISHII SEITARO</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Citigroup Global Markets, Inc.</name>
        <address>
          <com:street1>390 Greenwich Street</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10013</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>6918</noOfUnitsSold>
      <aggregateMarketValue>576000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>11066082</noOfUnitsOutstanding>
      <approxSaleDate>01/16/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
      <acquiredDate>01/16/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Stock Options Exercise</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Krus Sushi USA, Inc.</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>6918</amountOfSecuritiesAcquired>
      <paymentDate>01/16/2025</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>01/16/2025</noticeDate>
      <signature>Conformed Signature on File</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
