United States securities and exchange commission logo December 9, 2021 Elliot Jordan Chief Financial Officer Farfetch Ltd The Bower, 211 Old Street London EC1V 9NR, United Kingdom Re: Farfetch Ltd Form 20-F for the Fiscal Year Ended December 31, 2020 Filed March 4, 2021 File No. 001-38655 Dear Mr. Jordan: 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