SEC Comment Letter 0000000000-23-005547 to Portillo's Inc. (PTLO) (CIK 0001871509) (PTLO)
Portillo's Inc. (PTLO) (CIK 0001871509)
Date: May 24, 2023 · CIK: 0001871509 · Accession: 0000000000-23-005547
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File numbers found in text: 001-40951
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United States securities and exchange commission logo
May 24, 2023
Michelle Hook
Chief Financial Officer and Treasurer
Portillo's Inc.
2001 Spring Road, Suite 400
Oak Brook, IL 60523
Re:Portillo's Inc.
Form 10-K for Fiscal Year Ended December 25, 2022
Filed March 2, 2023
File No. 001-40951
Dear Michelle Hook:
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