May 15, 2025

Ian Borden
Executive Vice President and Global Chief Financial Officer
McDonald's Corporation
110 North Carpenter Street
Chicago, IL 60607

       Re: McDonald's Corporation
           Form 10-K for Fiscal Year Ended December 31, 2024
           File No. 001-05231
Dear Ian Borden:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment(s).

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

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

Form 10-K for Fiscal Year Ended December 31, 2024
Segment and Geographic Information, page 52

1.     Please tell us how your disclosure complies with the requirement to
disclose how the
       chief operating decision maker uses the reported measure of segment
profit or loss in
       assessing segment performance and deciding how to allocate resources.
See ASC 280-
       10-50-29(f).
 May 15, 2025
Page 2

        In closing, 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.

       Please contact Robert Shapiro at 202-551-3273 or Theresa Brillant at
202-551-3307
with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services