content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
  <submissionType>144</submissionType>
  <filerInfo>
  <filer>
  <filerCredentials>
  <cik>0001997066</cik>
  <ccc>XXXXXXXX</ccc>
  </filerCredentials>
  </filer>
  <liveTestFlag>LIVE</liveTestFlag>
  </filerInfo>
  </headerData>
  <formData>
  <issuerInfo>
  <issuerCik>0001977102</issuerCik>
  <issuerName>Birkenstock Holding plc</issuerName>
  <secFileNumber>001-41836</secFileNumber>
  <issuerAddress>
  <street1 xmlns="http://www.sec.gov/edgar/common">1-2 BERKELEY SQUARE</street1>
  <city xmlns="http://www.sec.gov/edgar/common">LONDON</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">X0</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">W1J 6EA</zipCode>
  </issuerAddress>
  <issuerContactPhone>44-1-53-483-5600</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Erik Massmann</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Officer</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Wolfgang Steubing AG</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">Goethestrasse 29</street1>
  <city xmlns="http://www.sec.gov/edgar/common">Frankfurt a.M.</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">2M</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">60313</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>35000</noOfUnitsSold>
  <aggregateMarketValue>1567650</aggregateMarketValue>
  <noOfUnitsOutstanding>187829202</noOfUnitsOutstanding>
  <approxSaleDate>09/12/2024</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
  <acquiredDate>06/28/2024</acquiredDate>
  <natureOfAcquisitionTransaction>Exchange of partnership interests in BK LC ManCo GmbH &amp; Co. KG, a management ownership vehicle holding an indirect interest in the issuer, which partnership interests were acquired and paid for on or about March 10, 2023.</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>BK LC Lux MidCo S.a r.l.</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>115109</amountOfSecuritiesAcquired>
  <paymentDate>06/28/2024</paymentDate>
  <natureOfPayment>See "Nature of Acquisition Transaction."</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>09/12/2024</noticeDate>
  <signature>/s/ Dr. Erik Massmann</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2920}]
text: 144
  0001997066
  XXXXXXXX
  LIVE
  0001977102
  Birkenstock Holding plc
  001-41836
  1-2 BERKELEY SQUARE
  LONDON
  X0
  W1J 6EA
  44-1-53-483-5600
  Erik Massmann
  Officer
  Ordinary Shares
  Wolfgang Steubing AG
  Goethestrasse 29
  Frankfurt a.M.
  2M
  60313
  35000
  1567650
  187829202
  09/12/2024
  NYSE
  Ordinary Shares
  06/28/2024
  Exchange of partnership interests in BK LC ManCo GmbH & Co. KG, a management ownership vehicle holding an indirect interest in the issuer, which partnership interests were acquired and paid for on or about March 10, 2023.
  BK LC Lux MidCo S.a r.l.
  N
  115109
  06/28/2024
  See "Nature of Acquisition Transaction."
  Y
  09/12/2024
  /s/ Dr. Erik Massmann