Attached files

file filename
EX-32.2 - EX-32.2 - KURA SUSHI USA, INC.krus-ex322_7.htm
EX-32.1 - EX-32.1 - KURA SUSHI USA, INC.krus-ex321_6.htm
EX-31.2 - EX-31.2 - KURA SUSHI USA, INC.krus-ex312_8.htm
EX-31.1 - EX-31.1 - KURA SUSHI USA, INC.krus-ex311_9.htm
EX-23.2 - EX-23.2 - KURA SUSHI USA, INC.krus-ex232_99.htm
EX-4.2 - EX-4.2 - KURA SUSHI USA, INC.krus-ex42_304.htm
10-K - 10-K - KURA SUSHI USA, INC.krus-10k_20200831.htm

 

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

The Board of Directors
Kura Sushi USA, Inc.:

We consent to the incorporation by reference in the registration statement (No. 333‑233437) on Form S-8 of Kura Sushi USA, Inc. of our report dated November 17, 2020, with respect to the balance sheet of Kura Sushi USA, Inc. as of August 31, 2020, the related statements of operations, stockholders’ equity, and cash flows for year ended August 31, 2020, and the related notes, which report appears in the August 31, 2020 annual report on Form 10‑K of Kura Sushi USA, Inc. Our report on the financial statements refers to a change in the method of accounting for the recognition, measurement, presentation and disclosure of leases as of September 1, 2019 due to the adoption of Accounting Standards Update (ASU) 2016-02, Leases, and the amendments in ASUs 2018-01, 2018-10, and 2018-11.

/s/ KPMG LLP

Irvine, California

November 17, 2020