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                               April 11, 2023

       George Holm
       Chairman and Chief Executive Officer
       Performance Food Group Co
       12500 West Creek Parkway
       Richmond, VA 23238

                                                        Re: Performance Food
Group Co
                                                            Form 10-K for
Fiscal Year Ended July 2, 2022
                                                            Filed August 19,
2022
                                                            File No. 001-37578

       Dear George Holm:

              We have reviewed your filing 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.



       Form 10-K for Fiscal Year Ended July 2, 2022

       Consolidated Financial Statements
       Consolidated Statements of Cash Flows, page 50

   1.                                                   Please tell us if the
bank accounts that have outstanding checks in excess of deposits are
                                                        linked to a bank
overdraft credit facility or have a similar arrangement in place. If so, also
                                                        tell us:
                                                            whether the bank
can turn checks presented for payment in excess of deposits into
                                                             legal liabilities
without further action by you and
                                                            why outstanding
checks in excess of deposits are not presented as debt on your
                                                             balance sheet with
changes between periods classified as financing activities in the
                                                             statement of cash
flows. Refer to ASC 230-10-45-14.
 George Holm
Performance Food Group Co
April 11, 2023
Page 2
Supplemental Disclosures of Non-cash Transactions, page 51

2.       Please tell us and disclose in your Forms 10-K and 10-Q the amounts of
non-cash
         property, plant and equipment additions in each period presented
(e.g., amounts accrued
         for capital expenditures that should be excluded from investing cash
outflows in the
         current period so that cash flows reflect only payments that have
occurred). Please also
         confirm that these non-cash property, plant and equipment additions
were not reflected in
         the purchases of property, plant and equipment line item of your
statements of cash flows
         until the later period that the cash payment was made. Refer to ASC
230-10-45-13 and
         ASC 230-10-50-3 through 50-4.
        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.

       You may contact Angela Lumley at 202-551-3398 or Rufus Decker at
202-551-3769, if
you have any questions.



FirstName LastNameGeorge Holm                                Sincerely,
Comapany NamePerformance Food Group Co
                                                             Division of
Corporation Finance
April 11, 2023 Page 2                                        Office of Trade &
Services
FirstName LastName