Lettuce Eat Lunch is a new restaurant featured in Sam & Cat. It was first mentioned in the episode #TheKillerTunaJump. Cat suggested to eat there instead of Bots with Sam and Jade but the two girls leave to Bots anyways.
Cat thought the restaurant was called "Lettuce Have Lunch". The guy at the wharf corrected her.
It's a salad place, so possibly a vegan place.
The name is reversed and means "Lunch, Eat Lettuce".
Dan Schneider said on his fun facts blog that "There are probably a lot of people in Hollywood who'd love a lunch place that's all about lettuce".
Cat may have visited this place at least once off-screen, or liking this restaurant, since she suggested to go here.