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                           October 30, 2023

       Mark Smucker
       Chief Executive Officer
       The J. M. Smucker Company
       One Strawberry Lane
       Orrville, OH 44667-0280

                                                        Re: The J. M. Smucker
Company
                                                            Registration
Statement on Form S-4
                                                            Filed October 10,
2023
                                                            File No. 333-274911

       Dear Mark Smucker:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Patrick
Fullem at (202) 551-8337 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing
       cc:                                              Steven Rosenblum, Esq.