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                            May 17, 2023

       Tom Croal
       Chief Financial Officer
       GEN Restaurant Group, Inc.
       11472 South Street
       Cerritos, CA 90703

                                                        Re: GEN Restaurant
Group, Inc.
                                                            Amendment No. 4 to
Draft Registration Statement on Form S-1
                                                            Submitted April 19,
2023
                                                            File No. 377-05692

       Dear Tom Croal:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 4 to Draft Registration Statement on Form S-1 filed April
19, 2023

       Prospectus Summary
       Our Performance, page 4

   1.                                                   We note your disclosure
here and on pages 5 and 91 of "Average Net Build-Out Costs of
                                                        approximately $1.8
million for new units opened since 2018." Please tell us why you are
                                                        using Average Net
Build-Out Costs since 2018, as opposed to a more recent period, and
                                                        why this is important
or provides a better comparison in evaluating your target average
                                                        Net Build-Out Costs of
$3.0 million going forward.
       We have experienced and continue to experience inflationary
conditions..., page 18

   2.                                                   You disclose that in
2021 and 2022, the costs of commodities, labor, energy and other
 Tom Croal
GEN Restaurant Group, Inc.
May 17, 2023
Page 2
      inputs necessary to operate your restaurants significantly increased, and
you expect these
      pressures to continue to impact your business in 2023. Please revise your
disclosure here
      to quantify the impact of inflation and provide year-over-year
comparisons of this impact
      so that investors understand the nature and extent of the impact. Please
provide further
      detail regarding your attempts to offset cost pressures through price
increases, and indicate
      whether such price increases have been successful.
Use of Proceeds, page 61

3.    To the extent that you will use proceeds of the offering to pay off the
$8.0 million line of
      credit with Pacific City Bank, please disclose the interest rate and
maturity. See
      Instruction 4 to Item 504 of Regulation S-K.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Non-GAAP Financial Measures
Restaurant-level Adjusted EBITDA and Restaurant-level Adjusted EBITDA Margin,
page 81

4.    We note your presentation of Restaurant-Level Adjusted EBITDA and
Restaurant-Level
      Adjusted EBITDA margin as non-GAAP performance measures. Please revise
your
      reconciliation of these measures to begin with operating income, which is
the most
      directly comparable GAAP measure.
Liquidity and Capital Resources, page 85

5.    We note that you deleted your disclosure regarding potential payments you
will be
      required to make under the Tax Receivable Agreement. Please restore this
disclosure or
      tell us why you believe such disclosure is not material to investors.
        You may contact Tatanisha Meadows at 202-551-3322 or Angela Lumley at
202-551-
3398 if you have questions regarding comments on the financial statements and
related matters.
Please contact Jennie Beysolow at 202-551-8108 or Erin Jaskot at 202-551-3442
with any other
questions.



                                                             Sincerely,
FirstName LastNameTom Croal
                                                             Division of
Corporation Finance
Comapany NameGEN Restaurant Group, Inc.
                                                             Office of Trade &
Services
May 17, 2023 Page 2
cc:       Peter Wardle, Esq.
FirstName LastName