SEC Comment Letter 0000000000-24-000863 to Floor & Decor Holdings, Inc. (FND) (CIK 0001507079) (FND)
Floor & Decor Holdings, Inc. (FND) (CIK 0001507079)
Date: Jan. 23, 2024 · CIK: 0001507079 · Accession: 0000000000-24-000863
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File numbers found in text: 001-38070
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United States securities and exchange commission logo
January 23, 2024
Bryan Langley
Executive Vice President and Chief Financial Officer
Floor & Decor Holdings, Inc.
2500 Windy Ridge Parkway SE
Atlanta, GA 30339
Re:Floor & Decor Holdings, Inc.
Form 10-K for Fiscal Year Ended December 29, 2022
File No. 001-38070
Dear Bryan Langley:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services