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                                                            January 29, 2025

Joan Hilson
Chief Financial and Operating Officer
Signet Jewelers Limited
Clarendon House
2 Church Street
Hamilton, HM11
Bermuda

       Re: Signet Jewelers Limited
           Form 10-K for the Fiscal Year Ended February 3, 2024
           Form 10-Q for the Quarterly Period Ended November 2, 2024
           File No. 001-32349
Dear Joan Hilson:

       We have reviewed your filings and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended February 3, 2024
Consolidated Statements of Operations, page 61

1.     In addition to revenues earned from the sale of tangible products, we
note you also
       earn revenues from services. Please explain your consideration of Rule
5-03(b) of
       Regulation S-X requiring separate presentation of sales and cost of
sales from the sale
       of tangible products and services.
Form 10-Q for the Quarterly Period Ended November 2, 2024
Critical Accounting Estimates
Goodwill and intangibles, page 37

2.     We note that the Diamonds Direct reporting unit estimated fair value
exceeded its
       carrying value by 11%. Please tell us your consideration of also
disclosing the
       carrying value of Diamonds Direct goodwill in order to provide investors
with
 January 29, 2025
Page 2

       additional information that allows for an assessment of a future
material impairment
       charge.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact James Giugliano at 202-551-3319 or Adam Phippen at
202-551-3336 if
you have questions regarding comments on the financial statements and related
matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
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