United States securities and exchange commission logo June 1, 2021 Timothy J. FitzGerald Chief Executive Officer The Middleby Corporation 1400 Toastmaster Drive Elgin, Illinois 60120 Re: The Middleby Corporation Registration Statement on Form S-4 Filed May 28, 2021 File No. 333-256653 Dear Mr. FitzGerald: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815. Sincerely, Division of Corporation Finance Office of Technology cc: Eric C. Otness, Esq.