<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001679746</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001702744</issuerCik>
      <issuerName>Simply Good Foods Co</issuerName>
      <secFileNumber>001-38115</secFileNumber>
      <issuerAddress>
        <com:street1>1225 17TH STREET</com:street1>
        <com:street2>SUITE 1000</com:street2>
        <com:city>DENVER</com:city>
        <com:stateOrCountry>CO</com:stateOrCountry>
        <com:zipCode>80202</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>303-633-2840</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Ratzan Brian K.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Stifel Investment</name>
        <address>
          <com:street1>501 N Broadway</com:street1>
          <com:city>St. Louis</com:city>
          <com:stateOrCountry>MO</com:stateOrCountry>
          <com:zipCode>63102</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>150000</noOfUnitsSold>
      <aggregateMarketValue>5938500.00</aggregateMarketValue>
      <noOfUnitsOutstanding>99812510</noOfUnitsOutstanding>
      <approxSaleDate>01/04/2024</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>01/04/2024</acquiredDate>
      <natureOfAcquisitionTransaction>Owned Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>150000</amountOfSecuritiesAcquired>
      <paymentDate>01/04/2024</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Brian K. Ratzan</name>
        <address>
          <com:street1>1225 17TH STREET</com:street1>
          <com:street2>SUITE 1000</com:street2>
          <com:city>DENVER</com:city>
          <com:stateOrCountry>CO</com:stateOrCountry>
          <com:zipCode>80202</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>11/27/2023</saleDate>
      <amountOfSecuritiesSold>258</amountOfSecuritiesSold>
      <grossProceeds>10327.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Brian K. Ratzan</name>
        <address>
          <com:street1>1225 17TH STREET,</com:street1>
          <com:street2>SUITE 1000</com:street2>
          <com:city>DENVER</com:city>
          <com:stateOrCountry>CO</com:stateOrCountry>
          <com:zipCode>80202</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/04/2023</saleDate>
      <amountOfSecuritiesSold>61284</amountOfSecuritiesSold>
      <grossProceeds>2459839.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Brian K. Ratzan</name>
        <address>
          <com:street1>1225 17TH STREET</com:street1>
          <com:street2>SUITE 1000</com:street2>
          <com:city>DENVER</com:city>
          <com:stateOrCountry>CO</com:stateOrCountry>
          <com:zipCode>80202</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/05/2023</saleDate>
      <amountOfSecuritiesSold>28766</amountOfSecuritiesSold>
      <grossProceeds>1153274.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Brian K. Ratzan</name>
        <address>
          <com:street1>1225 17TH STREET</com:street1>
          <com:street2>SUITE 1000</com:street2>
          <com:city>DENVER</com:city>
          <com:stateOrCountry>CO</com:stateOrCountry>
          <com:zipCode>80202</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/06/2023</saleDate>
      <amountOfSecuritiesSold>51512</amountOfSecuritiesSold>
      <grossProceeds>2070752.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Brian K. Ratzan</name>
        <address>
          <com:street1>1225 17TH STREET</com:street1>
          <com:street2>SUITE 1000</com:street2>
          <com:city>DENVER</com:city>
          <com:stateOrCountry>CO</com:stateOrCountry>
          <com:zipCode>80202</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>12/07/2023</saleDate>
      <amountOfSecuritiesSold>8180</amountOfSecuritiesSold>
      <grossProceeds>328446.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>01/04/2024</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>05/11/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>/s/ Dominick Iadicicco, as a duly authorized representative of STIFEL, as attorney-in-fact for Brian K Ratzan .</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
