<SEC-DOCUMENT>0001104659-23-129203-index.html : 20240221
<SEC-HEADER>0001104659-23-129203.hdr.sgml : 20240221
<ACCEPTANCE-DATETIME>20231226161520
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-129203
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20231226

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Floor & Decor Holdings, Inc.
		CENTRAL INDEX KEY:			0001507079
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				273730271
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2500 WINDY RIDGE PARKWAY, SE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		404-471-1634

	MAIL ADDRESS:	
		STREET 1:		2500 WINDY RIDGE PARKWAY, SE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FDO Holdings, Inc.
		DATE OF NAME CHANGE:	20101206
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2333675d1_correspimg01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2333675d1_correspimg01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>tm2333675d1_correspimg02.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: tm2333675d1_correspimg02.jpg

</DOCUMENT>
</SEC-DOCUMENT>