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                           November 9, 2020

       Charles Cargile
       Chief Financial Officer
       Tattooed Chef, Inc.
       6305 Alondra Blvd.
       Paramount, California 90723

                                                        Re: Tattooed Chef, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed November 5,
2020
                                                            File No. 333-249890

       Dear Mr. Cargile:

              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 Erin
Purnell at 202-551-3454 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing