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                             January 27, 2023

       Ajay Kataria
       Chief Financial Officer
       Utz Brands, Inc.
       900 High Street
       Hanover, PA 17331

                                                        Re: Utz Brands, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 2, 2022
                                                            Form 8-K furnished
November 10, 2022
                                                            File No. 001-38686

       Dear Ajay Kataria:

               We have reviewed your January 17, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

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

              After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       January 3, 2023 letter.

       Form 8-K furnished November 10, 2022

       Exhibit 99.1, page 1

   1.                                                   We note your response
to prior comment one. By definition non-GAAP measures are
                                                        numerical measures of
historical or future financial performance, financial position, or
                                                        cash flow that exclude
amounts included in, or include amounts excluded from, the most
                                                        directly comparable
GAAP measure. As synergies are projections and not historical
                                                        results they do not
comply with the definition or related requirements. Additionally such
                                                        adjustments render the
measure more akin to pro forma like amounts but are not
                                                        calculated in
accordance with Article 11 of Regulation S-X. Please revise to remove
                                                        acquisition synergies
from your non-GAAP measure.
 Ajay Kataria
Utz Brands, Inc.
January 27, 2023
Page 2

       You may contact Heather Clark at 202-551-3624 or Kevin Woody at
202-551-3629 with
any questions.



FirstName LastNameAjay Kataria                         Sincerely,
Comapany NameUtz Brands, Inc.
                                                       Division of Corporation
Finance
January 27, 2023 Page 2                                Office of Manufacturing
FirstName LastName