October 22, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attention: Justin Dobbie, Legal Branch Chief

Re:         YETI Holdings, Inc.
Registration Statement on Form S-1
File No. 333-227578

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations of the Securities Act of 1933, YETI Holdings, Inc. (the “Company”) hereby requests that the effective time of the Company’s Registration Statement on Form S-1 (File No. 333-227578) (the “Registration Statement”) be accelerated to 4:00 p.m., Eastern Time, on October 24, 2018 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, we respectfully request that you confirm that event with our counsel, Andrew C. Thomas of Jones Day, at 216.586.1041.

Please contact Andrew C. Thomas of Jones Day at 216.586.1041 if you have any questions concerning the foregoing. Thank you for your attention to this matter.

Very truly yours,

/s/ Matthew J. Reintjes

Matthew J. Reintjes

President and Chief Executive Officer

cc:          Ms. Aamira Chaudhry

Mr. Doug Jones

Mr. John Dana Brown

Mr. Bryan C. Barksdale

Mr. Michael Benjamin

Mr. Timothy R. Curry

Ms. Kimberly J. Pustulka