TEXT-EXTRACT 2 filename2.txt February 18, 2020 Robert McNutt Senior Vice President and Chief Financial Officer Lamb Weston Holdings, Inc. 599 S. Rivershore Lane Eagle, Idaho 83616 Re: Lamb Weston Holdings, Inc. Form 10-K for Fiscal Year Ended May 26, 2019 Filed July 25, 2019 File No. 001-37830 Dear Mr. McNutt: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing