767 Fifth Avenue
New York, NY 10153-0119
+1 212 310 8000 tel
+1 212 310 8007 fax
Mercedez Taitt-Harmon
(212) 310-8738
Mercedez.Taitt-Harmon@weil.com
September 28, 2021
Stacey Peikin
Staff Attorney
Office of Trade & Service
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549-3561
Re: Portillo’s Inc.
| Registration Statement on |
| Form S-1 Filed on September 27, 2021 |
| CIK No. 0001871509 |
Dear Ms. Peikin:
On behalf of our client, Portillo’s Inc., a Delaware corporation (the “Company”), enclosed are three courtesy copies of the Registration Statement on Form S-1 of the Company (the “Registration Statement”) filed on September 27, 2021, including copies marked to show the changes from the version submitted on August 27, 2021.
We look forward to working with you and the Staff in your review of the revised Registration Statement. Please do not hesitate to contact me at (212) 310-8738 with any questions or comments.
| Respectfully submitted,
/s/ Mercedez Taitt-Harmon Mercedez Taitt-Harmon |