Exhibit 23.1
The accompanying financial statements give effect to a 1-for-2 reverse split of theClass A and Class Bcommon stock of Kura Sushi USA, Inc. which will take place prior to the effective date of the registration statement. The followingconsent is in the form which will be furnished by Deloitte & Touche LLP, an independent registered public accounting firm, upon completion of the 1-for-2 reverse split of theClass A and Class Bcommon stock of Kura Sushi USA, Inc. described in Note1 to the financial statements and, assuming that fromJuly 3, 2019 to the date of such completion, no other material events have occurred that would affect the accompanying financial statements or disclosures therein.
/s/ Deloitte & Touche LLP
Los Angeles, California
July 22, 2019
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the use in this Amendment No. 2 to the Registration Statement on Form S-1 No. 333-232551 of our report dated April 5, 2019 (July 3, 2019, as to the effects of the restatement discussed in Note 9, and July , 2019, as to the effects of the reverse stock split described in Note 1) relating to the financial statements of Kura Sushi, USA. Inc. appearing in the Prospectus, which is part of this Registration Statement. We also consent to the reference to us under the headings “Experts” in such Prospectus.
Los Angeles, California
July , 2019
