FIRST WATCH RESTAURANT GROUP, INC.
8725 Pendery Place, Suite 201
Bradenton, FL 34201
September 28, 2021
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549-3561
Attn: Jennifer López
Re: | First Watch Restaurant Group, Inc. |
Registration Statement on Form S-1
(File No. 333-259360)
Ladies and Gentlemen:
We refer to the registration statement on Form S-1 (File No. 333-259360) (as amended, the Registration Statement) of First Watch Restaurant Group, Inc. (the Company), relating to the registration of the Companys common stock, par value $0.01 per share.
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, 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 30, 2021 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: | General Counsel and Secretary |