The Simply Good Foods Company
1 Greenwich Office Park, 2nd Floor
Greenwich, CT 06831
June 14, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | The Simply Good Foods Company (the “Registrant”) Registration Statement on Form S-4 File No. 333-217244 (the “Registration Statement”) REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Ladies and Gentleman:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the Registrant respectfully requests that the effective date of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission (the “Commission”) so that the same will become effective at 4:00 p.m., Washington D.C. time, on June 15, 2017, or as soon thereafter as is practicable.
The Registrant requests that it be notified of such effectiveness by a telephone call to Christian O. Nagler of Kirkland & Ellis LLP at (212) 446-4660 and that such effectiveness also be confirmed in writing to the addresses listed on the cover page of the Registration Statement.
| Very Truly Yours, | |
| The Simply Good Foods Company | |
| By: /s/ Brian K. Ratzan | |
| Name: Brian K. Ratzan Title: Vice President |