content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
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      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001887477</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001871509</issuerCik>
        <issuerName>Portillo's Inc.</issuerName>
        <secFileNumber>001-40951</secFileNumber>
        <issuerAddress>
          <com:street1>C/O THE PORTILLO RESTAURANT GROUP</com:street1>
          <com:street2>2001 SPRING ROAD, SUITE 400</com:street2>
          <com:city>OAK BROOK</com:city>
          <com:stateOrCountry>IL</com:stateOrCountry>
          <com:zipCode>60523-1903</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>(630) 954-3773</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Cook George Richard III</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Former Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>18159</noOfUnitsSold>
        <aggregateMarketValue>262543.51</aggregateMarketValue>
        <noOfUnitsOutstanding>55442273</noOfUnitsOutstanding>
        <approxSaleDate>01/11/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>01/11/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 10/18/2021</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>13418</amountOfSecuritiesAcquired>
        <paymentDate>01/11/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>01/11/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Option Granted - 05/12/2020</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>4741</amountOfSecuritiesAcquired>
        <paymentDate>01/11/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <remarks>George Richard Cook III and George R. Cook are one and the same person.</remarks>
      <noticeSignature>
        <noticeDate>01/11/2024</noticeDate>
        <signature>/S/ Adam Gehring, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for George R. Cook</signature>
      </noticeSignature>
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text: 144
  0001887477
  XXXXXXXX
  LIVE
  0001871509
  Portillo's Inc.
  001-40951
  C/O THE PORTILLO RESTAURANT GROUP
  2001 SPRING ROAD, SUITE 400
  OAK BROOK
  IL
  60523-1903
  (630) 954-3773
  Cook George Richard III
  Former Officer
  Class A
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  18159
  262543.51
  55442273
  01/11/2024
  NASDAQ
  Class A
  01/11/2024
  Option Granted - 10/18/2021
  Issuer
  N
  13418
  01/11/2024
  Cash
  Class A
  01/11/2024
  Option Granted - 05/12/2020
  Issuer
  N
  4741
  01/11/2024
  Cash
  Y
  George Richard Cook III and George R. Cook are one and the same person.
  01/11/2024
  /S/ Adam Gehring, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for George R. Cook