TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 10, 2022 Jay Wolszczak Chief Legal Officer First Watch Restaurant Group, Inc. 8725 Pendery Place, Suite 201 Bradenton, FL 34201 Re: First Watch Restaurant Group, Inc. Registration Statement on Form S-3 Filed November 7, 2022 File No. 333-268197 Dear Jay Wolszczak : This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Rucha Pandit at (202) 551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Alex Lynch