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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on January 7,
  2022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">UNITED STATES</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">WASHINGTON, D.C. 20549</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B></B></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B></B></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FIESTA RESTAURANT GROUP, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 39.6pt; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>90-0712224</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="vertical-align: top; padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of <BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt 0.25pt 0.25pt 39.6pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
  Identification No.)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 0.25pt 39.6pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>14800 Landmark Boulevard, Suite 500</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.25pt 0.25pt 39.6pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Dallas TX</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>75254</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="vertical-align: top; padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps"></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="background-color: white"><B>Fiesta
  Restaurant Group, Inc. 2021 Stock Incentive Plan</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Louis DiPietro<BR>
  <FONT STYLE="background-color: white">Fiesta Restaurant Group, Inc</FONT>.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Senior Vice President, General Counsel, Chief
  Legal and People Officer and Secretary</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>14800 Landmark Boulevard, Suite 500</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Dallas, TX 75254</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(972) 702-9300</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone number, including area code,</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Copy to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Wayne A. Wald, Esq.<BR>
  Palash I. Pandya, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Akerman LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1251 Avenue of the Americas, 37th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10020</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(212) 880-3800</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-left: 0.5in; width: 52%"><FONT STYLE="font-size: 10pt">Large accelerated filer </FONT>&#9744;</TD>
      <TD STYLE="width: 48%"><FONT STYLE="font-size: 10pt">Accelerated filer &#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-left: 0.5in"><FONT STYLE="font-size: 10pt">Non-accelerated filer &#9744;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company &#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company &#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">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 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B>CALCULATION
  OF REGISTRATION FEE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-variant: small-caps"><B></B></FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><B>Title of securities to be registered</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Amount to be<BR>
   registered (1)</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Proposed maximum<BR> offering<BR>
   price <BR>
  per share</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Proposed maximum<BR> aggregate<BR>
   offering price</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount of<BR>
   registration<BR>
   fee</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%">Common Stock (par value $.01 per share)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,000,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">11.38</TD><TD STYLE="width: 1%; text-align: left">(2)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">22,760,000</TD><TD STYLE="width: 1%; text-align: left">(2)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2,109.85</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt">This Registration Statement covers 2,000,000 shares of common stock, par value $0.01 per share, of Fiesta Restaurant Group, Inc. (the &ldquo;<U>Company</U>&rdquo;) for offer or sale under the Company&rsquo;s 2021 Stock Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;). This Registration Statement also covers an indeterminate number of shares of the Company&rsquo;s common stock that may be issuable by reason of stock splits, stock dividends, or other adjustment provisions of the Plan in accordance with Rule 416 under the Securities Act of 1933, as amended.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt">Estimated in accordance with Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of the average of the high and low prices of the Company&rsquo;s common stock as reported on the NASDAQ Global Select Market on January 5, 2022.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FIESTA RESTAURANT GROUP, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT ON FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt">Item 1.</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><U>Plan Information</U>.*</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt">Item 2.</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><U>Registration Information and Employee Plan Annual Information</U>.*</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">*The documents containing the
  information required by Part I of Form S-8 will be sent or delivered to the participants as specified by Rule 428(b)(1) under the Securities
  Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). In accordance with the rules and regulations of the Securities and Exchange
  Commission (the &ldquo;SEC&rdquo;) and the instructions to Form S-8, such documents are not being filed as part of this Registration Statement
  or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, constitute a prospectus that
  meets the requirements of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Upon written or oral request,
  any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by
  reference in this Section 10(a) Prospectus), other documents required to be delivered to eligible employees pursuant to Rule 428(b) or
  additional information about the Fiesta Restaurant Group, Inc. 2021 Stock Incentive Plan are available without charge by contacting:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Fiesta Restaurant Group, Inc.<BR>
  14800 Landmark Boulevard, Suite 500</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Dallas, TX 75254<BR>
  Attn: Investor Relations<BR>
  Tel: (972) 702-9300</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>
  
  
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt">Item 3.</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><U>Incorporation of Documents by Reference</U>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Fiesta Restaurant Group, Inc. (&ldquo;we&rdquo;, &ldquo;us&rdquo;,
  &ldquo;our&rdquo; or the &ldquo;Company&rdquo;) is subject to the informational requirements of the Securities Exchange Act of 1934, as
  amended (the &ldquo;Exchange Act&rdquo;) and, in accordance therewith, files reports and other information with the SEC. The following
  documents, or portions thereof, filed by us with the SEC pursuant to the Exchange Act, are incorporated by reference in this Registration
  Statement:</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0.5in"></TD>
      <TD STYLE="text-align: justify; width: 0.35in; font-size: 10pt"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended January 3, 2021 filed with the SEC on March 5, 2021 (excluding Item 7 of Part II and Item 15 of Part IV which have been updated by the Form 8-K filed with the SEC on December 9, 2021, as amended on December 10, 2021).</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0.5in"></TD>
      <TD STYLE="text-align: justify; width: 0.35in"><FONT STYLE="font-size: 10pt">(b) </FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the SEC on Mach 19, 2021.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on Form 10-Q for the fiscal quarter ended April 4, 2021 filed with the SEC on May 13, 2021.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(d)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on Form 10-Q for the fiscal quarter ended July 4, 2021 filed with the SEC on August 13, 2021.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(e)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on Form 10-Q for the fiscal quarter ended October 3, 2021 filed with the SEC on November 12, 2021.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(f)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Reports on Form 8-K filed with the SEC on May 4, 2021, July 7, 2021, August 20, 2021, September 16, 2021, December 9, 2021, December 10, 2021 and January 3, 2022.</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0.5in"></TD>
      <TD STYLE="text-align: justify; width: 0.35in"><FONT STYLE="font-size: 10pt">(g)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s common stock, par value $0.01 per share, set forth under the heading &ldquo;Description of Capital Stock&rdquo; in the Company&rsquo;s Information Statement, filed as Exhibit 99.1 to the Form 10, including any amendment or report filed for the purpose of updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition, all documents
  subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than portions of such documents
  deemed not to be filed) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this
  Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold
  shall be deemed to be incorporated by reference in this Registration Statement and to be a part of this Registration Statement from the
  respective dates of filings of such documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained herein
  or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also
  is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. Nothing in this Registration
  Statement shall be deemed to incorporate information furnished but not filed with the SEC pursuant to Item 2.02 or Item 7.01 of Form 8-K.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0in"></TD>
      <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">Item 4.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><U>Description of Securities</U>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0in"></TD>
      <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-size: 10pt">Item 5.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><U>Interests of Named Experts and Counsel</U>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">None.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">Item 6.</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt"><U>Indemnification of Directors and Officers</U>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We are incorporated under the
  laws of the State of Delaware. Section 145 (&ldquo;<U>Section 145</U>&rdquo;) of the General Corporation Law of the State of Delaware
  (the &ldquo;<U>DGCL</U>&rdquo;) provides that a Delaware corporation may indemnify any person who was, is or is threatened to be made,
  party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other
  than an action by or in the right of such corporation), by reason of the fact that such person is or was an officer, director, employee
  or agent of such corporation, or is or was serving at the request of such corporation as a director, officer, employee or agent of another
  corporation or other enterprise. The indemnity may include expenses (including attorney&rsquo;s fees), judgments, fines and amounts paid
  in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such person
  acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation&rsquo;s best interests and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe that his conduct was unlawful. A Delaware corporation
  may indemnify any persons who are, were or are threatened to be made, a party to any threatened, pending or completed action or suit by
  or in the right of the corporation by reasons of the fact that such person is or was a director, officer, employee or agent of such corporation
  or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or another enterprise.
  The indemnity may include expenses (including attorneys&rsquo; fees) actually and reasonably incurred by such person in connection with
  the defense or settlement of such action or suit, provided such person acted in good faith and in a manner he reasonably believed to be
  in or not opposed to the corporation&rsquo;s best interests, provided that no indemnification is permitted without judicial approval if
  the officer, director, employee or agent is adjudged to be liable to the corporation with respect to such claim, issue or matter. Where
  an officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify
  him against the expenses which such officer or director has actually and reasonably incurred.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 further authorizes
  a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation,
  or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or enterprise,
  against any liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or
  not the corporation would otherwise have the power to indemnify him under Section 145. The Company maintains in force a policy of liability
  insurance for its directors and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our amended and restated certificate
  of incorporation, as amended (the &ldquo;Certificate of Incorporation&rdquo;), provides that we must indemnify our directors and officers
  to the fullest extent authorized by the DGCL and must also pay expenses incurred in defending any such proceeding in advance of its final
  disposition upon delivery of an undertaking, by or on behalf of an indemnified person, to repay all amounts so advanced if it should be
  determined ultimately that such person is not entitled to be indemnified under this section or otherwise.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The above discussion of the
  DGCL and our Certificate of Incorporation is not intended to be exhaustive and is qualified in its entirety by such statute and the Certificate
  of Incorporation.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">Item 7.</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt"><U>Exemption from Registration Claimed</U>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt">Item 8.</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><U>Exhibits.</U></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 9%; font-size: 10pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
      Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: left; width: 1%; vertical-align: bottom"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; width: 90%; font-size: 10pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000119312512151474/d266455dex31.htm">Amended and Restated Certificate of Incorporation of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.1 to Amendment No. 3 to Fiesta Restaurant Group, Inc.&rsquo;s Form 10, File No. 001-35373, filed on April 5, 2012)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000153499217000031/frgi-ex31_2017q2.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment to Restated Certificate of Incorporation of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.1 of Fiesta Restaurant Group, Inc.&rsquo;s Quarterly Report on Form 10-Q for the period ended July 2, 2017)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000153499218000030/frgi-ex312018q1.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment to Restated Certificate of Incorporation of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.1 of Fiesta Restaurant Group, Inc.&rsquo;s Quarterly Report on Form 10-Q for the period ended April 1, 2018)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000119312512025340/d266455dex32.htm">Amended and Restated Bylaws of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.2 to Amendment No. 1 to Fiesta Restaurant Group, Inc.&rsquo;s Form 10, File No. 001-35373, filed on January 26, 2012)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000153499217000031/frgi-ex32_2017q2.htm"><FONT STYLE="font-size: 10pt">Amendment to Amended and Restated Bylaws of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.2 of Fiesta Restaurant Group, Inc.&rsquo;s Quarterly Report on Form 10-Q for the period ended July 2, 2017)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000153499218000030/frgi-ex322018q1.htm"><FONT STYLE="font-size: 10pt">Amendment to Amended and Restated Bylaws of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.2 of Fiesta Restaurant Group, Inc.&rsquo;s Quarterly Report on Form 10-Q for the period ended April 1, 2018)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000119312512115224/d266455dex44.htm">Form of Stock Certificate for Common Stock (incorporated by reference to Exhibit 4.4 to Amendment No. 2 to Fiesta Restaurant Group, Inc.&rsquo;s Form 10, File No. 001-35373, filed on March 14, 2012)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000153499220000019/frgi-ex42201910k.htm"><FONT STYLE="font-size: 10pt">Description of Common Stock (incorporated by reference to Exhibit 4.2 to Fiesta Restaurant Group, Inc.&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 29, 2019)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea153662ex5-1_fiestarest.htm">Opinion of Akerman LLP*</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">10.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1534992/000121390021016575/def14a0321_fiestarestaurant.htm">Fiesta Restaurant Group, Inc. 2021 Stock Incentive Plan (incorporated herein by reference to Fiesta Restaurant Group, Inc.&rsquo;s Definitive Proxy Statement filed on March 19, 2021)+</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea153662ex23-1_fiestarest.htm">Consent of Deloitte &amp; Touche LLP*</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea153662ex5-1_fiestarest.htm">Consent of Akerman LLP (included in Exhibit 5.1)*</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#b_001">Power of Attorney (see signature page)*</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">filed herewith</TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">+</TD><TD STYLE="text-align: justify">compensatory plan or arrangement</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0in"></TD>
      <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt">Item 9.</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><U>Undertakings</U>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The undersigned Registrant
  hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 36pt; text-align: justify; text-indent: -36pt">&nbsp;</P>
  
  
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.35in">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black">1)</P></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 1in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.35in">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black">i.</P></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933; </FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 1in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.35in">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black">ii.</P></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement; </FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black">iii.</P></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement; </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.85in; text-align: justify; border-bottom-width: 0cm; border-bottom-color: Black; border-left-width: 0cm; border-left-color: Black">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.85in; text-align: justify; border-bottom-width: 0cm; border-bottom-color: Black; border-left-width: 0cm; border-left-color: Black">provided,
  however, that paragraphs (1)(i) and (1)(ii) will not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
  15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="text-align: justify; width: 0.5in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.35in">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black">2)</P></TD>
      <TD STYLE="text-align: justify">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">That, for the purpose of determining any liability
      under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the
      securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0.5in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.35in">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black">3)</P></TD>
      <TD STYLE="text-align: justify">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To remove from registration by means of a post-effective
      amendment any of the securities being registered which remain unsold at the termination of the offering.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0.5in">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black"></P></TD>
      <TD STYLE="text-align: justify; width: 0.35in">4)</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">That, for purposes of determining liability under the Securities Act of 1933, each filing of the Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 0.5in">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-left-width: 0cm; border-left-color: Black"></P></TD>
      <TD STYLE="text-align: justify; width: 0.35in">5)</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 49.5pt">Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Dallas, State of Texas, on this 7th day of January 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 49.5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD COLSPAN="3" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">FIESTA RESTAURANT GROUP, INC.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 4%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 5%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 31%; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Richard C. Stockinger</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Name:</FONT>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Richard C. Stockinger</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer and President</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="b_001"></A>POWER
  OF ATTORNEY AND SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">Pursuant to the requirements of the Securities Act
  of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated. Each person
  whose signature appears below constitutes and appoints Louis DiPietro and Dirk Montgomery, and each or any of them, his or her true and
  lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, to execute for him or her and
  in his or her name, place, and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments) to
  this Registration Statement as the attorney-in-fact, and to file the same, with all the exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them acting alone,
  full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises as
  fully, to all intents and purposes, as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
  and agents, each acting alone, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 72pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 29%"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 52%"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 17%"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ STACEY RAUCH</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Stacey Rauch</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ RICHARD C. STOCKINGER</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Chief Executive Officer, President and Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Richard C. Stockinger</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ DIRK MONTGOMERY</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Senior Vice President, Chief Financial Officer, and Treasurer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Dirk Montgomery</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ CHERI KINDER</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Vice President, Corporate Controller, </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Cheri Kinder</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">and Chief Accounting Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ LOUIS DIPIETRO</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Senior Vice President, General Counsel, </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Louis DiPietro</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">Chief Legal and People Officer and Secretary</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ NICHOLAS DARAVIRAS</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Nicholas Daraviras</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ STEPHEN P. ELKER</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Stephen P. Elker</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ NICHOLAS P. SHEPHERD</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Nicholas P. Shepherd</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ PAUL E. TWOHIG</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Paul E. Twohig</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ SHERRILL KAPLAN</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Sherrill Kaplan</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ ANDREW RECHTSCHAFFEN</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 7, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Andrew Rechtschaffen</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea153662-s8_fiestarest.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 76579}]
metadata_filer: {"company-data": {"conformed-name": "Fiesta Restaurant Group, Inc.", "cik": "0001534992", "assigned-sic": "5812", "irs-number": "900712224", "state-of-incorporation": "DE", "fiscal-year-end": "1229"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-262052", "film-number": "22518423"}, "business-address": {"street1": "14800 LANDMARK BOULEVARD, SUITE 500", "city": "DALLAS", "state": "TX", "zip": "75254", "phone": "972-702-9300"}, "mail-address": {"street1": "14800 LANDMARK BOULEVARD, SUITE 500", "city": "DALLAS", "state": "TX", "zip": "75254"}}
text: As filed with the Securities and Exchange Commission on January 7,
  2022
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  FIESTA RESTAURANT GROUP, INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  90-0712224
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  14800 Landmark Boulevard, Suite 500
  Dallas TX
  75254
  (Address of Principal Executive Offices)
  (Zip Code)
  Fiesta
  Restaurant Group, Inc. 2021 Stock Incentive Plan
  (Full title of the plan)
  Louis DiPietro
  Fiesta Restaurant Group, Inc
  .
  Senior Vice President, General Counsel, Chief
  Legal and People Officer and Secretary
  14800 Landmark Boulevard, Suite 500
  Dallas, TX 75254
  (Name and address of agent for service)
  (972) 702-9300
  (Telephone number, including area code,
  of agent for service)
  Copy to:
  Wayne A. Wald, Esq.
  Palash I. Pandya, Esq.
  Akerman LLP
  1251 Avenue of the Americas, 37th Floor
  New York, New York 10020
  (212) 880-3800
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer ☒
  Non-accelerated filer ☐
  Smaller reporting company ☒
  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 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION
  OF REGISTRATION FEE
  Title of securities to be registered
  Amount to be
  registered (1)
  Proposed maximum
  offering
  price
  per share
  Proposed maximum
  aggregate
  offering price
  Amount of
  registration
  fee
  Common Stock (par value $.01 per share)
  2,000,000
  $
  11.38
  (2)
  $
  22,760,000
  (2)
  $
  2,109.85
  (1)
  This Registration Statement covers 2,000,000 shares of common stock, par value $0.01 per share, of Fiesta Restaurant Group, Inc. (the "
  Company
  ") for offer or sale under the Company's 2021 Stock Incentive Plan (the "
  Plan
  "). This Registration Statement also covers an indeterminate number of shares of the Company's common stock that may be issuable by reason of stock splits, stock dividends, or other adjustment provisions of the Plan in accordance with Rule 416 under the Securities Act of 1933, as amended.
  (2)
  Estimated in accordance with Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of the average of the high and low prices of the Company's common stock as reported on the NASDAQ Global Select Market on January 5, 2022.
  FIESTA RESTAURANT GROUP, INC.
  REGISTRATION STATEMENT ON FORM S-8
  PART I
  Item 1.
  Plan Information
  .*
  Item 2.
  Registration Information and Employee Plan Annual Information
  .*
  *The documents containing the
  information required by Part I of Form S-8 will be sent or delivered to the participants as specified by Rule 428(b)(1) under the Securities
  Act of 1933, as amended (the "Securities Act"). In accordance with the rules and regulations of the Securities and Exchange
  Commission (the "SEC") and the instructions to Form S-8, such documents are not being filed as part of this Registration Statement
  or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, constitute a prospectus that
  meets the requirements of Section 10(a) of the Securities Act.
  Upon written or oral request,
  any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated by
  reference in this Section 10(a) Prospectus), other documents required to be delivered to eligible employees pursuant to Rule 428(b) or
  additional information about the Fiesta Restaurant Group, Inc. 2021 Stock Incentive Plan are available without charge by contacting:
  Fiesta Restaurant Group, Inc.
  14800 Landmark Boulevard, Suite 500
  Dallas, TX 75254
  Attn: Investor Relations
  Tel: (972) 702-9300
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference
  .
  Fiesta Restaurant Group, Inc. ("we", "us",
  "our" or the "Company") is subject to the informational requirements of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act") and, in accordance therewith, files reports and other information with the SEC. The following
  documents, or portions thereof, filed by us with the SEC pursuant to the Exchange Act, are incorporated by reference in this Registration
  Statement:
  (a)
  The Company's Annual Report on Form 10-K for the fiscal year ended January 3, 2021 filed with the SEC on March 5, 2021 (excluding Item 7 of Part II and Item 15 of Part IV which have been updated by the Form 8-K filed with the SEC on December 9, 2021, as amended on December 10, 2021).
  (b)
  The Company's Definitive Proxy Statement on Schedule 14A filed with the SEC on Mach 19, 2021.
  (c)
  The Company's Quarterly Report on Form 10-Q for the fiscal quarter ended April 4, 2021 filed with the SEC on May 13, 2021.
  (d)
  The Company's Quarterly Report on Form 10-Q for the fiscal quarter ended July 4, 2021 filed with the SEC on August 13, 2021.
  (e)
  The Company's Quarterly Report on Form 10-Q for the fiscal quarter ended October 3, 2021 filed with the SEC on November 12, 2021.
  (f)
  The Company's Current Reports on Form 8-K filed with the SEC on May 4, 2021, July 7, 2021, August 20, 2021, September 16, 2021, December 9, 2021, December 10, 2021 and January 3, 2022.
  (g)
  The description of the Company's common stock, par value $0.01 per share, set forth under the heading "Description of Capital Stock" in the Company's Information Statement, filed as Exhibit 99.1 to the Form 10, including any amendment or report filed for the purpose of updating such description.
  In addition, all documents
  subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than portions of such documents
  deemed not to be filed) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this
  Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold
  shall be deemed to be incorporated by reference in this Registration Statement and to be a part of this Registration Statement from the
  respective dates of filings of such documents.
  Any statement contained herein
  or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also
  is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. Nothing in this Registration
  Statement shall be deemed to incorporate information furnished but not filed with the SEC pursuant to Item 2.02 or Item 7.01 of Form 8-K.
  Item 4.
  Description of Securities
  .
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel
  .
  None.
  II-
  1
  Item 6.
  Indemnification of Directors and Officers
  .
  We are incorporated under the
  laws of the State of Delaware. Section 145 ("
  Section 145
  ") of the General Corporation Law of the State of Delaware
  (the "
  DGCL
  ") provides that a Delaware corporation may indemnify any person who was, is or is threatened to be made,
  party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other
  than an action by or in the right of such corporation), by reason of the fact that such person is or was an officer, director, employee
  or agent of such corporation, or is or was serving at the request of such corporation as a director, officer, employee or agent of another
  corporation or other enterprise. The indemnity may include expenses (including attorney's fees), judgments, fines and amounts paid
  in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such person
  acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation's best interests and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe that his conduct was unlawful. A Delaware corporation
  may indemnify any persons who are, were or are threatened to be made, a party to any threatened, pending or completed action or suit by
  or in the right of the corporation by reasons of the fact that such person is or was a director, officer, employee or agent of such corporation
  or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or another enterprise.
  The indemnity may include expenses (including attorneys' fees) actually and reasonably incurred by such person in connection with
  the defense or settlement of such action or suit, provided such person acted in good faith and in a manner he reasonably believed to be
  in or not opposed to the corporation's best interests, provided that no indemnification is permitted without judicial approval if
  the officer, director, employee or agent is adjudged to be liable to the corporation with respect to such claim, issue or matter. Where
  an officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify
  him against the expenses which such officer or director has actually and reasonably incurred.
  Section 145 further authorizes
  a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation,
  or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or enterprise,
  against any liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or
  not the corporation would otherwise have the power to indemnify him under Section 145. The Company maintains in force a policy of liability
  insurance for its directors and officers.
  Our amended and restated certificate
  of incorporation, as amended (the "Certificate of Incorporation"), provides that we must indemnify our directors and officers
  to the fullest extent authorized by the DGCL and must also pay expenses incurred in defending any such proceeding in advance of its final
  disposition upon delivery of an undertaking, by or on behalf of an indemnified person, to repay all amounts so advanced if it should be
  determined ultimately that such person is not entitled to be indemnified under this section or otherwise.
  The above discussion of the
  DGCL and our Certificate of Incorporation is not intended to be exhaustive and is qualified in its entirety by such statute and the Certificate
  of Incorporation.
  Item 7.
  Exemption from Registration Claimed
  .
  Not applicable.
  II-
  2
  Item 8.
  Exhibits.
  Exhibit
  Number
  Description
  4.1
  Amended and Restated Certificate of Incorporation of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.1 to Amendment No. 3 to Fiesta Restaurant Group, Inc.'s Form 10, File No. 001-35373, filed on April 5, 2012)
  4.2
  Certificate of Amendment to Restated Certificate of Incorporation of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.1 of Fiesta Restaurant Group, Inc.'s Quarterly Report on Form 10-Q for the period ended July 2, 2017)
  4.3
  Certificate of Amendment to Restated Certificate of Incorporation of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.1 of Fiesta Restaurant Group, Inc.'s Quarterly Report on Form 10-Q for the period ended April 1, 2018)
  4.4
  Amended and Restated Bylaws of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.2 to Amendment No. 1 to Fiesta Restaurant Group, Inc.'s Form 10, File No. 001-35373, filed on January 26, 2012)
  4.5
  Amendment to Amended and Restated Bylaws of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.2 of Fiesta Restaurant Group, Inc.'s Quarterly Report on Form 10-Q for the period ended July 2, 2017)
  4.6
  Amendment to Amended and Restated Bylaws of Fiesta Restaurant Group, Inc. (incorporated by reference to Exhibit 3.2 of Fiesta Restaurant Group, Inc.'s Quarterly Report on Form 10-Q for the period ended April 1, 2018)
  4.7
  Form of Stock Certificate for Common Stock (incorporated by reference to Exhibit 4.4 to Amendment No. 2 to Fiesta Restaurant Group, Inc.'s Form 10, File No. 001-35373, filed on March 14, 2012)
  4.8
  Description of Common Stock (incorporated by reference to Exhibit 4.2 to Fiesta Restaurant Group, Inc.'s Annual Report on Form 10-K for the fiscal year ended December 29, 2019)
  5.1
  Opinion of Akerman LLP*
  10.1
  Fiesta Restaurant Group, Inc. 2021 Stock Incentive Plan (incorporated herein by reference to Fiesta Restaurant Group, Inc.'s Definitive Proxy Statement filed on March 19, 2021)+
  23.1
  Consent of Deloitte & Touche LLP*
  23.2
  Consent of Akerman LLP (included in Exhibit 5.1)*
  24.1
  Power of Attorney (see signature page)*
  *
  filed herewith
  +
  compensatory plan or arrangement
  II-
  3
  Item 9.
  Undertakings
  .
  The undersigned Registrant
  hereby undertakes:
  1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  i.
  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
  ii.
  To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement;
  iii.
  To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
  provided,
  however, that paragraphs (1)(i) and (1)(ii) will not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
  15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.
  2)
  That, for the purpose of determining any liability
      under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the
      securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  3)
  To remove from registration by means of a post-effective
      amendment any of the securities being registered which remain unsold at the termination of the offering.
  4)
  That, for purposes of determining liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  5)
  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Dallas, State of Texas, on this 7th day of January 2022.
  FIESTA RESTAURANT GROUP, INC.
  By:
  /s/ Richard C. Stockinger
  Name:
  Richard C. Stockinger
  Title:
  Chief Executive Officer and President
  POWER
  OF ATTORNEY AND SIGNATURES
  Pursuant to the requirements of the Securities Act
  of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated. Each person
  whose signature appears below constitutes and appoints Louis DiPietro and Dirk Montgomery, and each or any of them, his or her true and
  lawful attorney-in-fact and agent, each acting alone, with full power of substitution and resubstitution, to execute for him or her and
  in his or her name, place, and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments) to
  this Registration Statement as the attorney-in-fact, and to file the same, with all the exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them acting alone,
  full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises as
  fully, to all intents and purposes, as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
  and agents, each acting alone, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
  Signature
  Title
  Date
  /s/ STACEY RAUCH
  Chairman of the Board of Directors
  January 7, 2022
  Stacey Rauch
  /s/ RICHARD C. STOCKINGER
  Chief Executive Officer, President and Director
  January 7, 2022
  Richard C. Stockinger
  /s/ DIRK MONTGOMERY
  Senior Vice President, Chief Financial Officer, and Treasurer
  January 7, 2022
  Dirk Montgomery
  /s/ CHERI KINDER
  Vice President, Corporate Controller,
  January 7, 2022
  Cheri Kinder
  and Chief Accounting Officer
  /s/ LOUIS DIPIETRO
  Senior Vice President, General Counsel,
  January 7, 2022
  Louis DiPietro
  Chief Legal and People Officer and Secretary
  /s/ NICHOLAS DARAVIRAS
  Director
  January 7, 2022
  Nicholas Daraviras
  /s/ STEPHEN P. ELKER
  Director
  January 7, 2022
  Stephen P. Elker
  /s/ NICHOLAS P. SHEPHERD
  Director
  January 7, 2022
  Nicholas P. Shepherd
  /s/ PAUL E. TWOHIG
  Director
  January 7, 2022
  Paul E. Twohig
  /s/ SHERRILL KAPLAN
  Director
  January 7, 2022
  Sherrill Kaplan
  /s/ ANDREW RECHTSCHAFFEN
  Director
  January 7, 2022
  Andrew Rechtschaffen
  II-5