October 31, 2019 Joan Hilson Chief Financial Officer Signet Jewelers Limited Clarendon House 2 Church Street Hamilton HM11 Bermuda Re: Signet Jewelers Limited Form 10-K for the Fiscal year Ended February 2, 2019 Filed April 3, 2019 Form 10-Q for the Quarterly Period Ended August 3, 2019 Filed August 3, 2019 File No. 001-32349 Dear Ms. Hilson: 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