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                              September 23, 2021

       Steven Voskuil
       Chief Financial Officer
       The Hershey Company
       19 East Chocolate Avenue
       Hershey, PA 17033

                                                        Re: The Hershey Company
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 17,
2021
                                                            File No. 001-00183

       Dear Mr. Voskuil:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

   1.                                                   We note that you
generally refer to future climate-change related investments and
                                                        priorities in your
proxy statement. If material, please describe and quantify material
                                                        planned expenditures in
your annual report.

   2.                                                   To the extent material,
discuss the indirect consequences of climate-related regulation or
                                                        business trends, such
as the following:
                                                            decreased demand
for goods that produce significant greenhouse gas emissions or are
                                                            related to
carbon-based energy sources;
                                                            increased demand
for goods that result in lower emissions than competing products;
                                                            and
                                                            increased
competition to develop innovative new operational or production processes
                                                            that result in
lower emissions.
   3.                                                   If material, discuss
the significant physical effects of climate change on your operations
                                                        and results. This
disclosure may include the following:
                                                            quantification of
material weather-related damages to your property or operations;
 Steven Voskuil
The Hershey Company
September 23, 2021
Page 2
              and
                any weather-related impacts on the cost or availability of
insurance.
4.       Quantify any material increase in compliance costs related to climate
change.
5.       If material, provide disclosure about your purchase or sale of carbon
credits or offsets and
         any material effects on your business, financial condition, and
results of operations.
        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.

      You may contact Wei Lu, Staff Accountant at (202) 551-3725 or Ethan
Horowitz,
Accounting Branch Chief at (202) 551-3311, if you have questions regarding the
comments.



FirstName LastNameSteven Voskuil                               Sincerely,
Comapany NameThe Hershey Company
                                                               Division of
Corporation Finance
September 23, 2021 Page 2                                      Office of
Manufacturing
FirstName LastName