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                              March 9, 2021

       Sean Sullivan
       Executive Vice President
       The Duckhorn Portfolio, Inc.
       1201 Dowdell Lane
       Saint Helena, CA 94574

                                                        Re: The Duckhorn
Portfolio, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed March 3, 2021
                                                            File No. 333-253412

       Dear Mr. Sullivan:

              We have reviewed your registration statement and have the
following comments. In
       some of 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 comments apply 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 these comments, we may have additional comments.

       Amendment No. 1 to Form S-1 filed March 3, 2021

       Summary, page 1

   1.                                                   Please update your
disclosures on page 12 to reflect your current level of indebtedness as
                                                        of a more recent date.
Please also disclose here that you intend to use a portion of the net
                                                        proceeds you receive
from this offering to repay $100 million that you borrowed under
                                                        your Revolver Facility
to fund the dividend of $100 million that you paid to your existing
                                                        stockholders on
February 24, 2021.
       Stockholders Agreement, page 142

   2.                                                   You disclose here the
board of director nomination rights of TSG. We note the TSG board
                                                        nomination rights
disclosed in Section 2.1 of the Stockholders Agreement filed as exhibit
                                                        10.2. Please revise to
describe TSG's director nomination rights including disclosing the
 Sean Sullivan
The Duckhorn Portfolio, Inc.
March 9, 2021
Page 2
       number of TSG director nominees and whether such number constitutes a
majority of
       directors that TSG will have the right to designate immediately
following the offering.
       Please also disclose the number of directors TSG may designate and the
percentage
       of shares that TSG will be obligated to hold under the stockholders
agreement.
Item 16. Exhibits and financial statement schedules, page II-3

3.     Please update your exhibit list. In this regard, we note that you
referenced several exhibits
       that are filed under a different number. For example, see exhibits 10.23
through 10.26.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Mindy Hooker, Staff Accountant at (202) 551-3345 or
John Cash,
Accounting Branch Chief at (202) 551-3768 if you have questions regarding
comments on the
financial statements and related matters. Please contact Sherry Haywood, Staff
Attorney at (202)
551-3345 or Asia Timmons-Pierce, Special Counsel at (202) 551-3754 with any
other questions.



                                                              Sincerely,
FirstName LastNameSean Sullivan
                                                              Division of
Corporation Finance
Comapany NameThe Duckhorn Portfolio, Inc.
                                                              Office of
Manufacturing
March 9, 2021 Page 2
cc:       Thomas Holden
FirstName LastName