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Tattooed Chef, Inc.

6305 Alondra Blvd.

Paramount, California 90723

 

November 17, 2020

 

Via EDGAR Correspondence

Erin Purnell

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington D. C. 20549

 

  Re:   Acceleration of Effective Date
     
    Tattooed Chef, Inc.
    Registration Statement on Form S-1
    File No. 333-249890

Dear Ms. Purnell:

In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Tattooed Chef, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement, as amended (the “Registration Statement”), be accelerated so that the Registration Statement becomes effective under the Securities Act by 8:00 a.m., Eastern Time, on November 19, 2020, or as soon thereafter as practicable.

  Very truly yours,
   
  TATTOOED CHEF, INC.
     
  By:  /s/ Salvatore Galletti   
    Salvatore Galletti
    Chief Executive Officer