United States securities and exchange commission logo March 30, 2023 Shane O Connor Chief Financial Officer UniFirst Corporation 68 Jonspin Road Wilmington, MA 01887 Re: UniFirst Corporation Form 10-K for Fiscal Year Ended August 27, 2022 Filed October 26, 2022 Form 8-K Furnished October 19, 2022 File No. 001-08504 Dear Shane O Connor: We have completed our review of your filings. 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