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                             March 1, 2024

       Joseph Hayek
       Vice President and Chief Financial Officer
       Worthington Enterprises, Inc.
       200 West Old Wilson Bridge Road
       Columbus, OH 43085

                                                        Re: Worthington 
Enterprises, Inc.
                                                            Form 10-K for 
Fiscal Year Ended May 31, 2023
                                                            Forms 8-K filed 
September 27, 2023 and December 19, 2023
                                                            File No. 001-08399

       Dear Joseph Hayek:

              We have limited our review of your filing to the financial 
statements and related
       disclosures and have the following comments.

              Please respond to this letter 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 a
       comment applies to your facts and circumstances, please tell us why in 
your response.

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

       Form 10-K for Fiscal Year Ended May 31, 2023

       Consolidated Financial Statements
       Note P - Segment Data, page 80

   1.                                                   We refer to your tables 
which present summarized financial information for your
                                                        reportable segments. 
Please revise your future filings to reconcile consolidated Adjusted
                                                        EBIT to your 
consolidated earnings before income taxes and discontinued operations.
                                                        Refer to ASC 
280-10-50-30(b) and ASC 280-10-50-32(f) for guidance.
       Forms 8-K filed September 27, 2023 and December 19, 2023

       Exhibit 99.1
       Non-GAAP Financial Measures / Supplemental Data

   2.                                                   We refer to your table 
which presents analyses of segment results. Please revise your
                                                        future filings to 
address the following items.
 Joseph Hayek
Worthington Enterprises, Inc.
March 1, 2024
Page 2
                To the extent your earnings release presents consolidated 
Adjusted EBIT and
              consolidated Adjusted EBITDA, please reconcile these non-GAAP 
measures to net
              income, the most directly comparable GAAP measure. Refer to Item 
10(e)(1)(i)(B) of
              Regulation S-K and Question 103.02 of the Division of Corporation 
Finance   s
              Compliance & Disclosure Interpretations on Non-GAAP Financial 
Measures.

                We note that you present consolidated Adjusted EBIT Margin and 
consolidated
              Adjusted EBITDA Margin, but do not present the most directly 
comparable GAAP
              measure, net income margin, with equal or greater prominence. For 
each non-GAAP
              financial measure you present, please present the most directly 
comparable GAAP
              measure with equal or greater prominence in accordance with Item 
10(e)(1)(i)(A) of
              Regulation S-K.

       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.

       Please contact Dale Welcome at 202-551-3865 or Jean Yu at 202-551-3305 
with any
questions.



FirstName LastNameJoseph Hayek                               Sincerely,
Comapany NameWorthington Enterprises, Inc.
                                                             Division of 
Corporation Finance
March 1, 2024 Page 2                                         Office of 
Manufacturing
FirstName LastName