United States securities and exchange commission logo September 22, 2023 Anthony Monti Vice President Real Good Food Company, Inc. 3 Executive Campus, Suite 155 Cherry Hill, NJ 08002 Re: Real Good Food Company, Inc. Registration Statement on Form S-3 Filed September 11, 2023 File No. 333-274444 Dear Anthony Monti: 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing