Mail Stop 3561
                                                                  August 31,
2018

       Jos  Neves
       Chief Executive Officer
       Farfetch Limited
       The Bower
       211 Old Street
       London EC1V 9NR, UK

                 Re:   Farfetch Limited
                       Registration Statement on Form F-1
                       Filed August 20, 2018
                       Correspondence submitted August 24, 2018
                       File No. 333-226929

       Dear Mr. Neves:

              We have reviewed your registration statement and correspondence
and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form F-1

       Dilution, page 63

           1. We note that you have disclosed as of June 30, 2018 the number of
shares that existing
              shareholders own in the table on page 64 and that you have used
this number of shares to
              calculate your pro forma net tangible book value per share prior
to the offering. Please
              show us how you calculated this number of shares.

           2. We note that you disclose the amount of dilution that would occur
if the underwriters
              exercise their option to purchase additional Class A ordinary
shares. We also note that
              this calculation appears to include a corresponding increase of
shares offered in the
 Jos  Neves
Farfetch Limited
August 31, 2018
Page 2

       concurrent private placement. However, on page 13 you disclosed that
Kadi Group will
       not purchase additional Class A ordinary shares in the event that the
underwriters
       exercise their option to purchase additional shares. Please clarify for
us the number of
       shares Kadi Group will purchase if the underwriters exercise their
option to purchase
       additional Class A ordinary shares from you, if any.

Management's Discussion and Analysis of Financial Condition and Results of
Operations

Results of Operations

Demand Generation Expense, page 82

    3. Enhance your disclosure of expenditures to explain how "increased
sophistication in
       consumer segmentation and more focus on costs at a channel-by-channel
level" has
       resulted in gained efficiencies.

Principal and Selling Shareholders, page 135

    4. Please revise to identify the natural persons who have or share
beneficial ownership of
       the securities held by Advent Private Equity Fund IV, Farhold
(Luxembourg) S.a.r.l.,
       DST Global IV, L.P., and Advance Publications, Inc.

Correspondence submitted August 24, 2018

    5. We note your response to comment 2, however, we are unable to agree with
your
       determination that your LTV/CAC ratio will not be useful to investors in
the future
       without knowing whether or how the efficiencies in your marketing
capabilities evolve
       over time relative to your customer acquisition rates and, therefore, if
the ratio will
       continue to be useful. Please re-assess the usefulness of this
disclosure at the time such
       disclosure is expected to be provided in the future, rather than making
this determination
       now.

    6. We note your response to comment 3 and your proposed disclosure that you
believe that
       the increase in popularity of (y)our app demonstrates the changing
dynamics of
       consumers' shopping behavior and that the increase in app use results in
an increase in
       GMV. In your previous response, dated August 2, 2018, you stated that
you believe the
       changing dynamics of consumers' shopping behavior and the improved
functionality of
       the app have led to the increase in the app's share of GMV, rather than
app users being a
       driver of increased total GMV. You also stated you do not directly
monitor the impact of
       app use as correlated with GMV growth. Please explain your basis for the
statement that
       the increase in app use results in an increase in GMV. Please revise to
clearly disclose
       what, if any, correlation exists.
 Jos  Neves
Farfetch Limited
August 31, 2018
Page 3

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        Please contact Lisa Sellars, Staff Accountant, at (202) 551-3348 or
James Allegretto,
Senior Assistant Chief Accountant, at (202) 551-3849 if you have questions
regarding comments
on the financial statements and related matters. Please contact Scott Anderegg,
Attorney Adviser,
at (202) 551-3342, or me at (202) 551-3720 if you have questions regarding the
comments.

                                                           Sincerely,

                                                           /s/ Mara L. Ransom

                                                           Mara L. Ransom
                                                           Assistant Director
                                                           Office of Consumer
Products