United States securities and exchange commission logo April 28, 2020 Patrick Grismer Executive Vice President and Chief Financial Officer Starbucks Corporation 2401 Utah Avenue South Seattle, Washington 98134 Re: Starbucks Corporation Form 10-K for the Fiscal Year Ended September 29, 2019 Filed November 15, 2019 File No. 000-20322 Dear Mr. Grismer: 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