BBB Foods Inc.
Río Danubio 51
Col. Cuauhtémoc
Mexico City, Mexico 06500
+52 (55) 1102-1200
February 7, 2024
VIA EDGAR
Mr. Scott Stringer
Mr. Lyn Shenk
Ms. Rucha Pandit
Mr. Dietrich King
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington D.C. 20549
| Re: | BBB Foods Inc. |
Acceleration Request for BBB Foods Inc.
Registration Statement on Form F-1
File No. 333-276589
Ladies and Gentlemen:
Pursuant to Rule 461 under the U.S. Securities Act of 1933, as amended (the “Securities Act”), BBB Foods Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern Time, on February 8, 2023, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
If you require any additional information with respect to this letter, please contact S. Todd Crider at (212) 455-2664 or Kirsten L. Davis at (212) 455-2911 of Simpson Thacher & Bartlett LLP.
[Signature Page Follows]
| U.S. Securities and Exchange Commission | -2- | February 7, 2024 |
| Very truly yours, | ||
| BBB FOODS INC. | ||
| By: | /s/ K. Anthony Hatoum | |
| Name: K. Anthony Hatoum | ||
| Title: Chief Executive Officer | ||
