FLOOR & DECOR HOLDINGS, INC.
2233 Lake Park Drive
Smyrna, GA 30080
November 14, 2017
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628
Attention: Mr. Sergio Chinos, Staff Attorney
Re: Registration Statement (File No. 333- 221525)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the same may become effective at 4:50 p.m. (Washington D.C. time) on November 15, 2017 or as soon as practicable thereafter.
Please contact Monica Shilling of Proskauer Rose LLP, counsel to the company, at (310) 284-4544 if you have any questions about this letter.
[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]
| Sincerely, |
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| FLOOR & DECOR HOLDINGS, INC. |
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| /s/ Trevor S. Lang |
| Trevor S. Lang |
| Executive Vice President and Chief Financial Officer |
cc: Monica J. Shilling, Proskauer Rose LLP
[Signature Page to Acceleration Request]
