United States securities and exchange commission logo December 14, 2021 Steven Cirulis Senior Vice President, Chief Financial Officer, Chief Strategy Officer Potbelly Corporation 111 N. Canal Street, Suite 850 Chicago, Illinois 60606 Re: Potbelly Corporation Form 10-K for the Fiscal Year Ended December 27, 2020 File No. 001-36104 Dear Mr. Cirulis: We have completed our review of your filing. 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 Trade & Services