PORTILLO’S INC.
2001 Spring Road, Suite 400
Oak Brook, IL 60523
October 20, 2021
VIA EDGAR AND EMAIL
Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Washington, D.C. 20549-3561
Attn: Stacey Peikin
| Re: | Portillo’s Inc. |
Registration Statement on Form S-1
(File No. 333-259810)
Ladies and Gentlemen:
We refer to the registration statement on Form S-1 (File No. 333-259810) (as amended, the “Registration Statement”), of Portillo’s Inc. (the “Company”), relating to the registration of the Company’s Class A common stock, par value $0.01 per share.
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Company hereby respectfully requests the acceleration of the effectiveness of the Registration Statement so that it may become effective at 4:00 p.m. (Eastern time) on October 20, 2021 or as soon as practicable thereafter.
Please call Merritt S. Johnson at (212) 310-8280, of Weil, Gotshal & Manges LLP, to confirm the effectiveness of the Registration Statement.
| Very truly yours, | ||
| Portillo’s Inc. | ||
| By: | /s/ Michelle Hook | |
| Name: Michelle Hook | ||
| Title: Chief Financial Officer | ||