Mail Stop 3561
                                                                    September
7, 2018

       Jos  Neves
       Chief Executive Officer
       Farfetch Limited
       The Bower
       211 Old Street
       London EC1V 9NR, UK

                 Re:   Farfetch Limited
                       Amendment No. 1 to Registration Statement on Form F-1
                       Filed September 5, 2018
                       File No. 333-226929

       Dear Mr. Neves:

               We have reviewed your registration statement and have the
following comment. In our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to our comment, we may have additional comments.

       Summary Consolidated Financial and Operating Data, page 17

           1. We note that you have added pro forma net loss per ordinary share
attributable to
              ordinary shareholders of Farfetch Limited and the pro forma
weighted average shares
              outstanding for the calculation on page 18. We further note your
explanation that this
              amount gives effect to the conversion of restricted linked
ordinary shares and the
              conversion and subsequent exchange of ordinary shares for Class A
and Class B shares as
              if the conversions and exchange had occurred on January 1, 2015.
You also indicate that
              these amounts exclude the impact of any warrants or options
exercised in connection with
              the Reorganization Transactions and the offering. Please explain
to us in detail why you
              believe it is appropriate to provide this information
retroactively for each year presented.
              In this regard, please advise how you intend to present net loss
per ordinary share upon
              conversion of restricted linked ordinary shares and subsequent
one-to-five exchange of
 Jos  Neves
Farfetch Limited
September 7, 2018
Page 2

       ordinary shares with Class A and B ordinary shares in your historical
financial
       statements. We may have further comment.

       Please contact Lisa Sellars, Staff Accountant, at (202) 551-3348 or
James Allegretto,
Senior Assistant Chief Accountant, at (202) 551-3849 if you have questions
regarding our
comment on the financial statements and related matters. Please contact Scott
Anderegg,
Attorney Adviser, at (202) 551-3342, or me at (202) 551-3720 with any other
questions.


                                                           Sincerely,

                                                           /s/ Mara L. Ransom

                                                           Mara L. Ransom
                                                           Assistant Director
                                                           Office of Consumer
Products