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                             February 24, 2022

       Mandy Fields
       Chief Financial Officer
       e.l.f. Beauty, Inc.
       570 10th Street
       Oakland, California 94607

                                                        Re: e.l.f. Beauty, Inc.
                                                            Form 10-K for the
Year Ended March 31, 2021
                                                            File No. 001-37873

       Dear Ms. Fields:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 10-K for the Year Ended March 31, 2021

       Management's Discussion and Analysis
       Results of Operations, page 39

   1.                                                   Please further expand
your revenues discussion to quantify the extent to which changes in
                                                        prices, changes in
volume, or the introduction of new products contributed to fluctuations
                                                        in net sales. Refer to
Item 303(a)(3)(iii) of Regulation S-K.
       Financial Statements
       Note 2 - Summary of Significant Accounting Policies
       Segment Reporting, page 69

   2.                                                   You disclose that it is
impracticable to provide revenue by product line. We note the
                                                        various discussions
that took place during your Earnings Call held on November 3, 2021,
                                                        regarding different
product categories. For example, in regard to skin care, it was noted
                                                        that skin care
represents almost 25% of your business on certain websites. Please help us
                                                        better understand how
it is impracticable for you to provide the disclosures required by
 Mandy Fields
e.l.f. Beauty, Inc.
February 24, 2022
Page 2
         ASC 280-10-50-40 related to your product categories.
       In closing, 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.

       You may contact Nudrat Salik at (202) 551-3692 or Terence O'Brien at
(202) 551-3355
with any questions.



FirstName LastNameMandy Fields                              Sincerely,
Comapany Namee.l.f. Beauty, Inc.
                                                            Division of
Corporation Finance
February 24, 2022 Page 2                                    Office of Life
Sciences
FirstName LastName