Mail Stop 3561

                                                                 August 21,

   Jay Stasz
   Chief Financial Officer
   Ollie's Bargain Outlet Holdings, Inc.
   6295 Allentown Boulevard, Suite 1
   Harrisburg, Pennsylvania 17112

           Re:    Ollie's Bargain Outlet Holdings, Inc.
                  Form 10-K for the Fiscal Year Ended February 3, 2018
                  Filed April 4, 2018
                  File No. 001-37501

   Dear Mr. Stasz:

           We have limited our review of your filing to the financial
statements and related
   disclosures and have the following comment. In our comment, we may ask you
to provide us
   with information so we may better understand your disclosure.

          Please respond to this comment 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
   comment applies to your facts and circumstances, please tell us why in your

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

   Form 10-K for the Fiscal Year Ended February 3, 2018

   Item 7. Management's Discussion and Analysis of Financial Condition and
Results of

   Critical Accounting Policies and Estimates, page 39

       1. Please explain to us why you do not believe that any of your
significant accounting
          policies or estimates meet the definition of critical policies or
estimates. In this regard,
          the accounting policy notes in the financial statements generally
describe the method
          used to apply an accounting principle and the discussion in MD&A
should supplement
          such disclosures by presenting an analysis of the uncertainties
involved in applying a
          principle at a given time and the variability that is reasonably
likely to result from its
          application over time.
 Jay Stasz
Ollie's Bargain Outlet Holdings, Inc.
August 21, 2018
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 Robert Babula, Staff Accountant at (202) 551-3339, or
Andrew Blume,
Staff Accountant at (202) 551-3254 if you have questions regarding this comment
on the
financial statements and related matters. Please contact me at (202) 551-3737
with any other


                                                          /s/ Jennifer Thompson

                                                          Jennifer Thompson
                                                          Accounting Branch
                                                          Office of Consumer