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                              June 4, 2020

       Jos  Neves
       Chief Executive Officer
       Farfetch Ltd
       The Bower
       211 Old Street
       London EC1V 9NR
       United Kingdom

                                                        Re: Farfetch Ltd
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2019
                                                            Filed March 11,
2020
                                                            File No. 001-38655

       Dear Mr. Neves:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Form 20-F for the Fiscal Year Ended December 31, 2019

       Consolidated Financial Statements
       Note 6. Segmental and Geographical Information, page F-32

   1.                                                   Please tell us why you
do not disclose digital platform revenue separately for first party
                                                        sales, which appear to
represent product revenues. Refer to paragraph 32 of IFRS 8.
   2.                                                   You believe it is
relevant to disclose geographical revenue information on both a supply
                                                        basis and a demand
basis. Please disclose your UK revenue on a demand basis for each
                                                        period presented. Also,
tell us how you determined that no other individual country's
                                                        revenue was material on
a demand basis. Refer to paragraph 33 of IFRS 8.
 Jos  Neves
Farfetch Ltd
June 4, 2020
Page 2

        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.

       You may contact Keira Nakada at (202) 551-3659 or Rufus Decker at (202)
551-3769
with any questions.



FirstName LastNameJos  Neves                              Sincerely,
Comapany NameFarfetch Ltd
                                                          Division of
Corporation Finance
June 4, 2020 Page 2                                       Office of Trade &
Services
FirstName LastName