October 1, 2019 Joseph E. Scalzo Chief Executive Officer and President The Simply Good Foods Company 1225 17th Street, Suite 1000 Denver, CO 80202 Re: The Simply Good Foods Company Registration Statement on Form S-3 Filed September 30, 2019 File No. 333-234004 Dear Mr. Scalzo: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance CF Office of Manufacturing