0001104659-19-052617.txt : 20191106 0001104659-19-052617.hdr.sgml : 20191106 20191002164742 ACCESSION NUMBER: 0001104659-19-052617 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20191002 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Simply Good Foods Co CENTRAL INDEX KEY: 0001702744 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 821038121 FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1225 17TH STREET STREET 2: SUITE 1000 CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-633-2840 MAIL ADDRESS: STREET 1: 1225 17TH STREET STREET 2: SUITE 1000 CITY: DENVER STATE: CO ZIP: 80202 CORRESP 1 filename1.htm

 

The Simply Good Foods Company

1225 17th Street, Suite 1000
Denver, Colorado 80202

 

October 2, 2019

 

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

Registration Statement on Form S-3

File No. 333-234004

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, The Simply Good Foods Company (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:00 PM, Eastern time, on October 4, 2019, or as soon thereafter as is practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective.

 

Please contact Christian O. Nagler of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4660 as soon as the Registration Statement has been declared effective or if you have any other questions or concerns regarding this matter.

 

 

 

Very truly yours,

 

 

 

The Simply Good Foods Company

 

 

 

 

By:

/s/ Joseph E. Scalzo

 

Name:

Joseph E. Scalzo

 

Title:

President and Chief Executive Officer