United States securities and exchange commission logo March 2, 2022 Matt Susz Senior Vice President, Chief Financial Officer JOANN Inc. 5555 Darrow Road Hudson, Ohio 44236 Re: JOANN Inc. Form 10-K for Fiscal Year Ended January 30, 2021 Filed April 1, 2021 File No. 001-40204 Dear Mr. Susz: 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