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>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>9623</noOfUnitsSold>
        <aggregateMarketValue>129928.71</aggregateMarketValue>
        <noOfUnitsOutstanding>55442273</noOfUnitsOutstanding>
        <approxSaleDate>01/17/2024</approxSaleDate>
        <securitiesExchangeName>NASDAQ</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>11/30/2022</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>109</amountOfSecuritiesAcquired>
        <paymentDate>11/30/2022</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>02/28/2023</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>115</amountOfSecuritiesAcquired>
        <paymentDate>02/28/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>05/31/2023</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>153</amountOfSecuritiesAcquired>
        <paymentDate>05/31/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>08/31/2023</acquiredDate>
        <natureOfAcquisitionTransaction>ESPP Purchase</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>143</amountOfSecuritiesAcquired>
        <paymentDate>08/31/2023</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>10/21/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>2664</amountOfSecuritiesAcquired>
        <paymentDate>10/21/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Class A</securitiesClassTitle>
        <acquiredDate>01/11/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Stock Option Exercise</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>6439</amountOfSecuritiesAcquired>
        <paymentDate>01/11/2024</paymentDate>
        <natureOfPayment>Cash</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>George R. Cook</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>01/11/2024</saleDate>
        <amountOfSecuritiesSold>18159</amountOfSecuritiesSold>
        <grossProceeds>262545.59</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>01/17/2024</noticeDate>
        <signature>/s/ Jodi Disselkamp, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for George R. Cook</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 6167}]
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
  9623
  129928.71
  55442273
  01/17/2024
  NASDAQ
  Class A
  11/30/2022
  ESPP Purchase
  Issuer
  N
  109
  11/30/2022
  Cash
  Class A
  02/28/2023
  ESPP Purchase
  Issuer
  N
  115
  02/28/2023
  Cash
  Class A
  05/31/2023
  ESPP Purchase
  Issuer
  N
  153
  05/31/2023
  Cash
  Class A
  08/31/2023
  ESPP Purchase
  Issuer
  N
  143
  08/31/2023
  Cash
  Class A
  10/21/2023
  Restricted Stock Vesting
  Issuer
  N
  2664
  10/21/2023
  Compensation
  Class A
  01/11/2024
  Stock Option Exercise
  Issuer
  N
  6439
  01/11/2024
  Cash
  N
  George R. Cook
  2001 Spring Road
  Suite 400
  Oak Brook
  IL
  60523
  Class A
  01/11/2024
  18159
  262545.59
  01/17/2024
  /s/ Jodi Disselkamp, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for George R. Cook