United States securities and exchange commission logo February 1, 2022 Kevin R. Johnson President and Chief Executive Officer Starbucks Corporation 2401 Utah Avenue South Seattle, WA 98134 Re: Starbucks Corporation Form 10-K for Fiscal Year Ended September 27, 2020 File No. 000-20322 Dear Mr. Johnson: 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 cc: JT Ho