Kura Sushi USA, Inc. operates as a restaurant. The Company offers nigiri, roll, hand roll, gunkan and desserts. Its nigiri includes dashi olive salmon, red snapper with yuzu pepper, soy sake marinated salmon, umami oil seared beef, seared scallop Japanese mayo, squid, conch, tuna, shrimp, toro, yellowtail and salmon. Its rolls include spicy garlic popcorn shrimp roll, tekka maki, spicy tuna roll, kura roll, rainbow roll, volcano roll, spicy popcorn shrimp roll, tempura Philadelphia roll, caterpillar roll, shrimp avocado roll, golden crunchy roll, baked eel avocado roll, kappa maki and salmon skin roll. The Company’s hand rolls include negitoro hand roll, cucumber hand roll, real crab California hand roll, crunchy hand roll, spicy scallop hand roll, spicy tuna hand roll, spider hand roll and spicy salmon hand roll. The Company operates in approximately 21 restaurants in four states, including California, Texas, Georgia and Illinois.