<SEC-DOCUMENT>0001415889-23-003476.txt : 20230228
<SEC-HEADER>0001415889-23-003476.hdr.sgml : 20230228
<ACCEPTANCE-DATETIME>20230228164913
ACCESSION NUMBER:		0001415889-23-003476
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230224
FILED AS OF DATE:		20230228
DATE AS OF CHANGE:		20230228

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Robbins Brian K
		CENTRAL INDEX KEY:			0001703063

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38070
		FILM NUMBER:		23686592

	MAIL ADDRESS:	
		STREET 1:		2233 LAKE PARK DRIVE
		CITY:			SMYRNA
		STATE:			GA
		ZIP:			30080

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Floor & Decor Holdings, Inc.
		CENTRAL INDEX KEY:			0001507079
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-LUMBER & OTHER BUILDING MATERIALS DEALERS [5211]
		IRS NUMBER:				273730271
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1229

	BUSINESS ADDRESS:	
		STREET 1:		2500 WINDY RIDGE PARKWAY, SE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		404-471-1634

	MAIL ADDRESS:	
		STREET 1:		2500 WINDY RIDGE PARKWAY, SE
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FDO Holdings, Inc.
		DATE OF NAME CHANGE:	20101206
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-02282023_090202.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-02-24</periodOfReport>

    <issuer>
        <issuerCik>0001507079</issuerCik>
        <issuerName>Floor &amp; Decor Holdings, Inc.</issuerName>
        <issuerTradingSymbol>FND</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001703063</rptOwnerCik>
            <rptOwnerName>Robbins Brian K</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O FLOOR &amp; DECOR HOLDINGS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>2500 WINDY RIDGE PARKWAY, SE</rptOwnerStreet2>
            <rptOwnerCity>ATLANTA</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30339</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>EVP - BUS. DVLPMT, STRATEGY</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A common stock, par value $0.001</value>
            </securityTitle>
            <transactionDate>
                <value>2023-02-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>F</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>116</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>91</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>33265</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A common stock, par value $0.001</value>
            </securityTitle>
            <transactionDate>
                <value>2023-02-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3043</value>
                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>36308</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Class A common stock, par value $0.001</value>
            </securityTitle>
            <transactionDate>
                <value>2023-02-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>7303</value>
                    <footnoteId id="F3"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>43611</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Represents shares of restricted stock surrendered to satisfy the reporting person's tax withholding obligation upon vesting of restricted stock. The deemed disposition of the shares surrendered is exempt pursuant to Rule 16b-3(e).</footnote>
        <footnote id="F2">Comprised of Restricted Stock Units (&quot;RSUs&quot;) that represent a contingent right to receive one share of the Issuer's Class A common stock. The RSUs vest ratably on February 27 of each of 2024, 2025 and 2026.</footnote>
        <footnote id="F3">Represents a grant of RSUs. The RSUs vest, cumulatively, as follows: 25% on the second anniversary of the grant date, 50% on the third anniversary of the grant date and 100% on the fourth anniversary of the grant date.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Monica Shilling, by Power of Attorney</signatureName>
        <signatureDate>2023-02-28</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
