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                              June 20, 2023

       Michael Skipworth
       President and Chief Executive Officer
       Wingstop Inc.
       15505 Wright Brothers Drive
       Addison, Texas 75001

                                                        Re: Wingstop Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Response dated June
14, 2023
                                                            File No. 001-37425

       Dear Michael Skipworth:

               We have reviewed your June 14, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to our comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

               After reviewing your response to our comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comment is
to the comment in our
       June 2, 2023 letter.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Key Performance Indicators, page 31

   1.                                                   We read your response
to comment 1. It appears to us that the strategic initiatives to
                                                        develop a long-term
supply chain and conduct market analysis of industry landscape and
                                                        consumer demand
represent regular operating activities to run your business as a
                                                        restaurant chain.
Therefore, the consulting fees incurred relating to these activities appear
                                                        to be normal, cash
operating expenses necessary for your revenue-generating activities
                                                        and business strategy.
As such, please remove the adjustment for consulting fees from
                                                        your non-GAAP measure
reconciliations. Refer to Question 100.01 of the Non-GAAP
                                                        Financial Measures
Compliance and Disclosure Interpretations.
 Michael Skipworth
Wingstop Inc.
June 20, 2023
Page 2

       You may contact Suying Li at (202) 551-3335 or Rufus Decker at (202)
551-3769 with
any questions.



FirstName LastNameMichael Skipworth                     Sincerely,
Comapany NameWingstop Inc.
                                                        Division of Corporation
Finance
June 20, 2023 Page 2                                    Office of Trade &
Services
FirstName LastName