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, 2022 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. Sincerely, Division of Corporation Finance Office of Trade & Services