0001193125-22-242923.txt : 20221013 0001193125-22-242923.hdr.sgml : 20221013 20220912163501 ACCESSION NUMBER: 0001193125-22-242923 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220912 FILER: COMPANY DATA: COMPANY CONFORMED NAME: First Watch Restaurant Group, Inc. CENTRAL INDEX KEY: 0001789940 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 824271369 STATE OF INCORPORATION: DE FISCAL YEAR END: 1225 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8725 PENDERY PLACE, SUITE 201 CITY: BRADENTON STATE: FL ZIP: 34201 BUSINESS PHONE: 941-907-9800 MAIL ADDRESS: STREET 1: 8725 PENDERY PLACE, SUITE 201 CITY: BRADENTON STATE: FL ZIP: 34201 FORMER COMPANY: FORMER CONFORMED NAME: AI Fresh Super Holdco, Inc. DATE OF NAME CHANGE: 20191001 FORMER COMPANY: FORMER CONFORMED NAME: Al Fresh Super Holdco, Inc. DATE OF NAME CHANGE: 20191001 CORRESP 1 filename1.htm CORRESP

FIRST WATCH RESTAURANT GROUP, INC.

8725 Pendery Place, Suite 201

Bradenton, FL 34201

September 12, 2022

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Division of Corporate Finance

100 F Street NE

Washington, D.C. 20549-3561

Attn: Cara Wirth

 

                           Re:    First Watch Restaurant Group, Inc.
     Registration Statement on Form S-1 Filed on September 12, 2022

Ladies and Gentlemen:

We refer to the registration statement on Form S-1 filed on September 12, 2022 (as amended, the “Registration Statement”), of First Watch Restaurant Group, Inc. (the “Company”), relating to the registration of the Company’s common stock, par value $0.01 per share.

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests the acceleration of the effectiveness of the Registration Statement so that it may become effective at 4:00 p.m. (Eastern time) on September 14, 2022 or as soon as practicable thereafter.

Please call Alexander D. Lynch at (212) 310-8971, of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.

 

Very truly yours,
First Watch Restaurant Group, Inc.
By:  

/s/ Jay Wolszczak

Name:   Jay Wolszczak
Title:   Chief Legal Officer, General Counsel and Secretary