content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001432086</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>Osanloo Michael</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
          <relationshipToIssuer>Director</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>1558</noOfUnitsSold>
        <aggregateMarketValue>24912.42</aggregateMarketValue>
        <noOfUnitsOutstanding>55442273</noOfUnitsOutstanding>
        <approxSaleDate>12/07/2023</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>10/21/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1558</amountOfSecuritiesAcquired>
        <paymentDate>10/21/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Michael Osanloo</name>
          <address>
            <com:street1>2001 Spring Road</com:street1>
            <com:street2>Suite 400</com:street2>
            <com:city>Oak Brook</com:city>
            <com:stateOrCountry>IL</com:stateOrCountry>
            <com:zipCode>60523</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <saleDate>11/07/2023</saleDate>
        <amountOfSecuritiesSold>10000</amountOfSecuritiesSold>
        <grossProceeds>152200.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>Omid Michael Osanloo and Michael Osanloo are one and
  the same person.</remarks>
      <noticeSignature>
        <noticeDate>12/07/2023</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>08/07/2023</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/ Jared Cook, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Omid Michael Osanloo</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
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text: 144
  0001432086
  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
  Osanloo Michael
  Officer
  Director
  Class A
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  1558
  24912.42
  55442273
  12/07/2023
  NASDAQ
  Class A
  10/21/2023
  Restricted Stock Vesting
  Issuer
  N
  1558
  10/21/2023
  Compensation
  N
  Michael Osanloo
  2001 Spring Road
  Suite 400
  Oak Brook
  IL
  60523
  Class A
  11/07/2023
  10000
  152200.00
  Omid Michael Osanloo and Michael Osanloo are one and
  the same person.
  12/07/2023
  08/07/2023
  /s/ Jared Cook, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Omid Michael Osanloo