United States securities and exchange commission logo May 9, 2023 JD Ellis Chief Legal Officer Snap One Holdings Corp. 1800 Continental Boulevard, Suite 200 Charlotte, NC 28273 Re: Snap One Holdings Corp. Registration Statement on Form S-3 Filed May 2, 2023 File No. 333-271564 Dear JD Ellis: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: William Brentani