VIA EDGAR
July 15, 2021
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Re:
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Victoria’s Secret & Co.
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Registration Statement on Form 10
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File No. 001-40515
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U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
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Attn:
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Nicholas Lamparski
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Jacqueline Kaufman
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Ladies and Gentlemen:
Victoria’s Secret & Co., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement
on Form 10 (File No. 001-40515) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Daylight Time on July 19, 2021, or
as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
Please do not hesitate to contact Deanna L. Kirkpatrick at (212) 450-4135 or deanna.kirkpatrick@davispolk.com or Roshni Banker Cariello at (212) 450-4421 or roshni.cariello@davispolk.com if you
have any questions regarding the foregoing or if we can provide any additional information.
Sincerely,
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Victoria’s Secret & Co.
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By:
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/s/ Martin Waters
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Name: Martin Waters
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Title: Chief Executive Officer
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Via EDGAR
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CC:
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Deanna L. Kirkpatrick, Davis Polk & Wardwell LLP
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Roshni Banker Cariello, Davis Polk & Wardwell LLP
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