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                    December 19, 2023

       Greg Swyt
       Chief Financial Officer
       Ichor Holdings, Ltd.
       3185 Laurelview Ct.
       Fremont California 94538

                                                        Re: Ichor Holdings, 
Ltd.
                                                            Form 10-K For 
Fiscal Year Ended December 31, 2022
                                                            Filed February 24, 
2023
                                                            File No. 001-37961

       Dear Greg Swyt:

              We have completed our review of your filings. 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 Manufacturing