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 December 29, 2025

Jeffrey Howie
Chief Financial Officer
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109

 Re: Williams-Sonoma, Inc.
 Form 10-K for Fiscal Year Ended February 2, 2025
 Form 8-K Furnished on March 19, 2025
 File No. 001-14077
Dear Jeffrey Howie:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for Fiscal Year Ended February 2, 2025
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Fiscal 2024 Financial Results, page 35

1. Please quantify all factors cited as contributing to variances between
periods in your
 annual and interim period reports. For example (but not all inclusive)
in the current
 annual report, factors cited that are not quantified regarding the
change in net
 revenues in fiscal 2024 from fiscal 2023 include the additional week in
fiscal 2024,
 customer hesitancy towards furniture purchases, offset of strength in
non-furniture
 and seasonal assortments, strategy to reduce promotional activity,
collaborations,
 dorm and baby offerings, seasonal decor, and new product introductions.
Refer to
 section III.D of Release No. 33-6835 (501.04 of the staff s
Codification of Financial
 Reporting Releases). Additionally, describe in annual and interim period
reports the
 underlying reasons associated with factors cited (e.g., customer
hesitancy towards
 furniture purchases),variances described (e.g., changes in channels) and
all of the
 factors described for the change in gross profit margin. Refer to Item
303(b) of
 December 29, 2025
Page 2

 Regulation S-K. Given cost of goods sold appears to be material to your
results,
 consider discussing changes in the components therein that materially
contributed to
 improved gross profit margin. Also, consider stating changes in terms of
dollar
 amounts in addition to percentages so that investors may have a better
context of their
 relative magnitude.
2. On page 35 you disclose decreased revenue in fiscal 2024 for Pottery
Barn was due in
 part to your strategy to reduce promotional activity, whereas on page 40
you disclose
 increased SG&A in fiscal 2024 was in part due to an increase in
advertising expenses.
 Please reconcile these disclosures for us and revise your disclosures as
appropriate.
Liquidity and Capital Resources
Cash Flows from Operating Activities, page 42

3. It appears the increase of $82.8 million in cash paid for income taxes,
net of refunds,
 in fiscal 2024 compared to fiscal 2023 is a material item that is not
disclosed as a
 factor in your analysis of changes in operating cash flows. Please
discuss all material
 usages of cash as appropriate. Refer to Item 303(a) and (b) of
Regulation S-K.
 Additionally, quantify each variance factor cited in annual and interim
period reports.
Form 8-K Furnished on March 19, 2025
Exhibit 99.1
Williams-Sonoma, Inc. announces fourth quarter and fiscal year 2024 results
Return on Invested Capital, page 11

4. You make adjustments to both the numerator and denominator in your
calculation of
 Return on Invested Capital. As it appears your calculation is not that
as typically
 calculated, it appears you should qualify the label of the measure as
"adjusted" or
 some other appropriate description. Also, please explain the purpose and
basis for all
 adjustments made and disclose what the measure is intended to represent
and why
 your measure provides useful information to investors. Lastly, present
this measure
 calculated using the most directly comparable GAAP measures. Refer to
Item
 10(e)(1)(i) of Regulation S-K and the third bullet under Question
102.10(a) and by
 analogy to Questions 102.02 and 103.01 of the Staff's Compliance and
Disclosure
 Interpretations on Non-GAAP Financial Measures.
 December 29, 2025
Page 3

 In closing, we remind you that the company and its management are
responsible for
the accuracy and adequacy of their disclosures, notwithstanding any review,
comments,
action or absence of action by the staff.

 Please contact Robert Shapiro at 202-551-3273 or Doug Jones at
202-551-3309 with
any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
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