UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 5, 2022

KURA SUSHI USA, INC.

(Exact name of registrant as specified in its charter)

Registrant’s telephone number, including area code: (657) 333-4100

(Former name or former address if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

Securities registered pursuant to Section 12(b) of the Act:

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). Emerging growth company   ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.   ☒

On May 5, 2022, Steven H. Benrubi notified the Board of Directors of his decision to resign as the Company’s Chief Financial Officer, Treasurer and Secretary, effective August 1, 2022, or if earlier, when a successor is named and commences in such roles. In the event Mr. Benrubi’s successor is named and commences in such roles prior to August 1, 2022, Mr. Benrubi shall remain employed in an advisory role with the Company until August 1, 2022, in order to facilitate the orderly transition of duties and responsibilities to his successor.

Mr. Benrubi’s decision to resign was for personal reasons, and is not a result of any disagreement or dispute with the Company or its management on matters relating to the Company’s strategy, operations, financial reporting, or other policies or practices.

On May 9, 2022, the Company issued a press release announcing the resignation of Mr. Benrubi as the Company’s Chief Financial Officer, Treasurer and Secretary. A copy of the press release is being furnished as Exhibit 99.1 and is hereby incorporated by reference.

The information contained in this Item 7.01 of this Current Report on Form 8-K, including the press release attached hereto as Exhibit 99.1, shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.