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                              January 14, 2021

       Sheera Michael
       Partner, CFO/CAO
       TZP Strategies Acquisition Corp.
       7 Times Square, Suite 4307
       New York, New York 10036

                                                        Re: TZP Strategies
Acquisition Corp.
                                                            Amendment to Form
S-1 filed January 12, 2021
                                                            File No. 333-251773

       Dear Mr. Michael:

                                                        We have reviewed your
registration statement and have the following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to our comment, we may have additional comments.

       Amendment to Form S-1 filed January 12, 2021

       General

   1.                                                   We note revised
disclosure that you believe you "will have the ability to tap into the vast
                                                        unutilized deal flow
that exists across TZP   s platform" and that your business strategy
                                                        "will be augmented by
the TZP platform." Please revise to clarify the basis for these
                                                        statements, including
the extent to which there are any agreements, arrangements or
                                                        understandings with TZP
to provide access to databases or other similar benefits you
                                                        discuss on pages 7, 87,
90 and elsewhere. If there is no written or oral agreement to
                                                        provide the specified
benefits please revise accordingly.
               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.
 Sheera Michael
TZP Strategies Acquisition Corp.
January 14, 2021
Page 2



       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Eric Mcphee at 202-551-3693 or Jennifer Monick at
202-551-3295 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Todd Schiffman at 202-551-3491 or James Lopez at 202-551-3536 with any
other
questions.



FirstName LastNameSheera Michael                           Sincerely,
Comapany NameTZP Strategies Acquisition Corp.
                                                           Division of
Corporation Finance
January 14, 2021 Page 2                                    Office of Real
Estate & Construction
FirstName LastName