<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0002007134</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>3</amendmentNo>
      <securitiesClassTitle>Ordinary Shares, no par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001977102</issuerCik>
        <issuerName>Birkenstock Holding plc</issuerName>
        <issuerCusip>M2029K104</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <street1 xmlns="http://www.sec.gov/edgar/common">1-2 BERKELEY SQUARE</street1>
          <city xmlns="http://www.sec.gov/edgar/common">LONDON</city>
          <stateOrCountry xmlns="http://www.sec.gov/edgar/common">X0</stateOrCountry>
          <zipCode xmlns="http://www.sec.gov/edgar/common">W1J 6EA</zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>BK LC Lux MidCo S.a r.l.</reportingPersonName>
      <citizenshipOrOrganization>N4</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>99416513</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>99416513</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>99416513</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>54.1</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Catterton Caledonia 1 Limited</reportingPersonName>
      <citizenshipOrOrganization>X0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>99416513</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>99416513</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>99416513</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>54.1</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Catterton Caledonia 2 Limited</reportingPersonName>
      <citizenshipOrOrganization>X0</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>99416513</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>99416513</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>99416513</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>54.1</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Scott Arnold Dahnke</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>99416513</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>99416513</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>99416513</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>54.1</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>James Michael Chu</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0</soleVotingPower>
        <sharedVotingPower>99416513</sharedVotingPower>
        <soleDispositivePower>0</soleDispositivePower>
        <sharedDispositivePower>99416513</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>99416513</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>54.1</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Birkenstock Holding plc</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>1-2 Berkeley Square, London W1J 6EA, United Kingdom</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is filed by the entities and persons listed below, collectively referred to herein as the "Reporting Persons":

(i)   BK LC Lux MidCo S.a r.l. ("MidCo")

(ii)  Catterton Caledonia 1 Limited ("Caledonia 1")

(iii) Catterton Caledonia 2 Limited ("Caledonia 2")

(iv)  Scott Arnold Dahnke

(v)   James Michael Chu
</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>599 West Putnam Avenue
Greenwich, CT 06830
</principalBusinessOfficeOrResidenceAddress>
        <citizenship>See responses to Item 4 on each cover page.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>All calculations of percentage ownership herein are based on 183,906,056 ordinary shares outstanding as of November 30, 2025, as reported in the Issuer's Annual Report on Form 20-F filed with the U.S. Securities and Exchange Commission on December 18, 2025.

The reported securities are held directly by MidCo. The management of MidCo is controlled by BK LC Lux SCA. BK LC Lux GP S.a r.l. is the general partner of BK LC Lux SCA. The management of BK LC Lux GP S.a r.l. is controlled by LC9 Caledonia AIV GP, LLP. LC9 Caledonia AIV GP, LLP is managed by its members, Caledonia 1 and Caledonia 2. The management of each of Caledonia 1 and Caledonia 2 is controlled by its directors, James Michael Chu and Scott Arnold Dahnke. As such, Messrs. Chu and Dahnke may be deemed to share voting and dispositive power with respect to the shares held directly by MidCo.

The reported ownership gives effect to transactions effected after December 31, 2025. In this regard, this statement on Schedule 13G (this "Statement") is being voluntarily filed to update the Reporting Persons' beneficial ownership after giving effect to a transfer of ordinary shares by the Reporting Persons on January 16, 2026. This Statement shall not be construed as an admission that the Reporting Persons or any of the foregoing are, for purposes of Section 13(d) and 13(g), beneficial owners of any securities covered by this Statement.</amountBeneficiallyOwned>
        <classPercent>See responses to Item 11 on each cover page.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See responses to Item 5 on each cover page.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See responses to Item 6 on each cover page.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See responses to Item 7 on each cover page.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See responses to Item 8 on each cover page.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <exhibitInfo>Exhibit A             Joint Filing Agreement, dated as of February 9, 2024, incorporated herein by reference to Exhibit A of the statement on Schedule 13G filed by the Reporting Persons on February 9, 2024.
</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>BK LC Lux MidCo S.a r.l.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ James Michael Chu</signature>
        <title>James Michael Chu / Manager</title>
        <date>02/06/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Catterton Caledonia 1 Limited</reportingPersonName>
      <signatureDetails>
        <signature>/s/ James Michael Chu</signature>
        <title>James Michael Chu / Authorized Person</title>
        <date>02/06/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Catterton Caledonia 2 Limited</reportingPersonName>
      <signatureDetails>
        <signature>/s/ James Michael Chu</signature>
        <title>James Michael Chu / Authorized Person</title>
        <date>02/06/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Scott Arnold Dahnke</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Scott Arnold Dahnke</signature>
        <title>Scott Arnold Dahnke / Individual</title>
        <date>02/06/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>James Michael Chu</reportingPersonName>
      <signatureDetails>
        <signature>/s/ James Michael Chu</signature>
        <title>James Michael Chu / Individual</title>
        <date>02/06/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
