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                              June 22, 2023

       Mark Walsh
       Chief Executive Officer
       Savers Value Village, Inc.
       11400 S.E. 6th Street, Suite 125
       Bellevue, WA 98004

                                                        Re: Savers Value
Village, Inc.
                                                            Amendment No. 9 to
Registration Statement on Form S-1
                                                            Filed June 20, 2023
                                                            File No. 333-261850

       Dear Mark Walsh:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
1, 2023 letter.

       Amendment No. 9 to Registration Statement on Form S-1

       Prospectus Summary
       Recent Developments
       Preliminary Estimated Unaudited Financial Results, page 18

   1.                                                   Please include
qualitative and quantitative disclosure by providing estimates for financial
                                                        statement line items
such as operating expenses and material other expenses that give
                                                        investors a sense of
how your total operating costs were impacted for the same periods
                                                        presented here, with a
view to understanding whether there were any material trends that
                                                        differed from your
historical results to put amounts provided into context. Regarding the
                                                        impact of cost of
merchandise sold on net income disclosed here, discuss the reason for
                                                        the increase and how
the increase in cost of merchandise sold, as well as the related
 Mark Walsh
Savers Value Village, Inc.
June 22, 2023
Page 2
      impact on the following key metrics you disclose elsewhere of cost of
merchandise sold as
      a percentage of net sales and cost of merchandise sold per pound
processed, for the
      periods presented compares to that for your recent interim and annual
historical periods
      and any associated known material trends.
Recent Developments, page 18

2.    We note your disclosure that your final results    may differ materially
  from the estimates
      you are presenting. If you choose to disclose preliminary results, you
should be able to
      assert that the actual results are not expected to differ materially from
that reflected in the
      preliminary results. Accordingly, please remove this statement, as it
implies that investors
      should not rely on the information presented.
       You may contact Tatanisha Meadows at 202-551-3322 or Doug Jones at
202-551-3309 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jennie Beysolow at 202-551-8108 or Jennifer L  pez Molina at
202-551-3792 with any
other questions.



                                                              Sincerely,
FirstName LastNameMark Walsh
                                                              Division of
Corporation Finance
Comapany NameSavers Value Village, Inc.
                                                              Office of Trade &
Services
June 22, 2023 Page 2
cc:       Christodoulos Kaoutzanis
FirstName LastName