United States securities and exchange commission logo July 12, 2023 Michael Carlet Chief Financial Officer Snap One Holdings Corp. 1800 Continental Boulevard, Suite 200 Charlotte, NC 28273 Re: Snap One Holdings Corp. Form 10-K for the Fiscal Year Ended December 30, 2022 Filed March 15, 2023 File No. 001-40683 Dear Michael Carlet: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing