United States securities and exchange commission logo December 15, 2020 Rashida La Lande Senior Vice President Kraft Heinz Foods Company One PPG Place Pittsburgh, Pennsylvania 15222 Re: Kraft Heinz Foods Company Registration Statement on Form S-4 Filed December 9, 2020 File No. 333-251232 Dear Ms. La Lande: 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 Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Joshua N. Korff, P.C.