<SEC-DOCUMENT>0001193125-23-251480-index.html : 20231107
<SEC-HEADER>0001193125-23-251480.hdr.sgml : 20231107
<ACCEPTANCE-DATETIME>20231005153048
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-251480
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231005

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Birkenstock Holding plc
		CENTRAL INDEX KEY:			0001977102
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			Y9
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 BERKELEY SQUARE
		CITY:			LONDON
		STATE:			X0
		ZIP:			W1J 6EA
		BUSINESS PHONE:		44-1-53-483-5600

	MAIL ADDRESS:	
		STREET 1:		1 BERKELEY SQUARE
		CITY:			LONDON
		STATE:			X0
		ZIP:			W1J 6EA

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Birkenstock Holding Ltd
		DATE OF NAME CHANGE:	20230713

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Birkenstock Group Ltd
		DATE OF NAME CHANGE:	20230509
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>