TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 26, 2021 Robert M. McNutt Chief Financial Officer Lamb Weston Holdings, Inc. 599 S. Rivershore Lane Eagle, Idaho 83616 Re: Lamb Weston Holdings, Inc. Form 10-K for the Fiscal Year Ended May 31, 2020 Form 10-Q for the Fiscal Quarter Ended November 29, 2020 Form 8-K furnished January 7, 2021 File No. 001-37830 Dear Mr. McNutt: We have completed our review of your filings. 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