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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

AI Filing Summary & Sentiment

File numbers found in text: 001-40951

Date
May 24, 2023
Author
Not clearly detected
Form
UPLOAD
Company
Portillo's Inc. (PTLO) (CIK 0001871509)

Letter

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

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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