FLOOR & DECOR HOLDINGS, INC.

2233 Lake Park Drive

Smyrna, GA 30080

 

April 24, 2017

 

VIA EDGAR

 

United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628

 

Attention:                                         Mr. Jay Ingram, Legal Branch Chief
Ms. Kate McHale, Staff Attorney

 

Re:                        Registration Statement (File No. 333-216000)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the same may become effective at 4:00 p.m. (Washington D.C. time) on April 26, 2017 or as soon as practicable thereafter.

 

Please contact Monica Shilling of Proskauer Rose LLP, counsel to the Company, at (310) 284-4544 if you have any questions about this letter.

 

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

 

 

	Sincerely,
	FLOOR & DECOR HOLDINGS, INC.
	/s/ David V. Christopherson
	David V. Christopherson
	Senior Vice President, Secretary and General Counsel

 

cc: Monica J. Shilling, Proskauer Rose LLP

 

[Signature Page to Acceleration Request]