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                    March 18, 2022

       Mandy Fields
       Chief Financial Officer
       e.l.f. Beauty, Inc.
       570 10th Street
       Oakland, California 94607

                                                        Re: e.l.f. Beauty, Inc.
                                                            Form 10-K for the
Year Ended March 31, 2021
                                                            File No. 001-37873

       Dear Ms. Fields:

              We have completed our review of your filings. 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 Life Sciences