United States securities and exchange commission logo

                      February 6, 2023

       Michael Quartieri
       Chief Financial Officer
       Dave & Buster's Entertainment, Inc.
       1221 S. Beltline Rd., Suite 500
       Coppell, TX 75019

                                                        Re: Dave & Buster's
Entertainment, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 30, 2022
                                                            Filed March 29,
                                                            File No. 001-35664

       Dear Michael Quartieri:

              We have completed our review of your filing. 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.


                      Division of Corporation Finance

                      Office of Trade & Services