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                              February 13, 2024

       Csaba Sverha
       Chief Financial Officer
       Fabrinet
       One Nexus Way, Camana Bay
       Grand Cayman
       Cayman Islands
       KYI-9005

                                                        Re: Fabrinet
                                                            Form 10-Q for the
Period Ended September 29, 2023
                                                            Form 8-K Furnished
November 6, 2023
                                                            File No. 001-34775

       Dear Csaba Sverha:

              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-Q for the Period Ended September 29, 2023

       Notes to Condensed Consolidated Financial Statements
       3. Revenue from contracts with customers, page 12

   1.                                                   We note your disclosure
of revenue by geographic area and end market in your 10-Q and
                                                        10-K filings. We also
note the disclosure of revenue by product category in your
                                                        November 6, 2023
Investor Presentation as well as discussion of some of these categories
                                                        on your earnings calls.
Please tell us your consideration of disclosing this information in
                                                        your 10-Q and 10-K
filings pursuant to ASC 606-10-55-90 an 91.
       Form 8-K furnished November 6, 2023

       Exhibit 99.1
       Use of Non GAAP Financials
 Csaba Sverha
Fabrinet
February 13, 2024
Page 2
2.       Please revise your discussion to include the usefulness of your free
cash flow measure.
Reconciliation of GAAP Measures to Non-GAAP measures

3.       We note your disclosure and reconciliation of non-GAAP net income and
non-GAAP
         diluted EPS. We further note your disclosure of non-GAAP gross profit
and non-GAAP
         operating profit in your November 6, 2023 investor presentation and
discussed on certain
         of your earnings calls. Please tell us your consideration for
disclosing these additional
         non-GAAP measures in your 8-K earnings releases.
       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 Melissa Gilmore at 202-551-3777 or Kevin Woody at
202-551-3629 with
any questions.



FirstName LastNameCsaba Sverha                                Sincerely,
Comapany NameFabrinet
                                                              Division of
Corporation Finance
February 13, 2024 Page 2                                      Office of
Manufacturing
FirstName LastName