# EDGAR Filing Document

**Accession Number:** 0001739566
**File Stem:** 0000000000-23-000910
**Filing Date:** 2023-1
**Character Count:** 5977
**Document Hash:** 342fa8d3ca7f34cd03a9b96b5157e0f6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000910.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0000000000-23-000910

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230127

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Utz Brands, Inc.
- **CENTRAL INDEX KEY:** 0001739566
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090]
- **IRS NUMBER:** 981425274
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0101

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 900 HIGH STREET
- **CITY:** HANOVER
- **STATE:** PA
- **ZIP:** 17331
- **BUSINESS PHONE:** 717-637-6644

**MAIL ADDRESS:**
- **STREET 1:** 900 HIGH STREET
- **CITY:** HANOVER
- **STATE:** PA
- **ZIP:** 17331

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Collier Creek Holdings
- **DATE OF NAME CHANGE:** 20180503

## Text-Extract

```

United States securities and exchange commission logo

                             January 27, 2023

       Ajay Kataria
       Chief Financial Officer
       Utz Brands, Inc.
       900 High Street
       Hanover, PA 17331

                                                        Re: Utz Brands, Inc.
                                                            Form 10-K for the
Fiscal Year Ended January 2, 2022
                                                            Form 8-K furnished
November 10, 2022
                                                            File No. 001-38686

       Dear Ajay Kataria:

               We have reviewed your January 17, 2023 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       January 3, 2023 letter.

       Form 8-K furnished November 10, 2022

       Exhibit 99.1, page 1

   1.                                                   We note your response
to prior comment one. By definition non-GAAP measures are
                                                        numerical measures of
historical or future financial performance, financial position, or
                                                        cash flow that exclude
amounts included in, or include amounts excluded from, the most
                                                        directly comparable
GAAP measure. As synergies are projections and not historical
                                                        results they do not
comply with the definition or related requirements. Additionally such
                                                        adjustments render the
measure more akin to pro forma like amounts but are not
                                                        calculated in
accordance with Article 11 of Regulation S-X. Please revise to remove
                                                        acquisition synergies
from your non-GAAP measure.
 Ajay Kataria
Utz Brands, Inc.
January 27, 2023
Page 2

       You may contact Heather Clark at 202-551-3624 or Kevin Woody at
202-551-3629 with
any questions.

FirstName LastNameAjay Kataria                         Sincerely,
Comapany NameUtz Brands, Inc.
                                                       Division of Corporation
Finance
January 27, 2023 Page 2                                Office of Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 27, 2023

Ajay Kataria  
Chief Financial Officer  
Utz Brands, Inc.  
900 High Street  
Hanover, PA 17331

**Re: Utz Brands, Inc.**

**Form 10-K for the Fiscal Year Ended January 2, 2022**

**Form 8-K furnished November 10, 2022**

**File No. 001-38686**

Dear Ajay Kataria:

We have reviewed your January 17, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 3, 2023 letter.

Form 8-K furnished November 10, 2022

Exhibit 99.1, page 1

1. We note your response to prior comment one. By definition non-GAAP measures are numerical measures of historical or future financial performance, financial position, or cash flow that exclude amounts included in, or include amounts excluded from, the most directly comparable GAAP measure. As synergies are projections and not historical results they do not comply with the definition or related requirements. Additionally such adjustments render the measure more akin to pro forma like amounts but are not calculated in accordance with Article 11 of Regulation S-X. Please revise to remove acquisition synergies from your non-GAAP measure.

Ajay Kataria
Utz Brands, Inc.
January 27, 2023
Page 2

You may contact Heather Clark at 202-551-3624 or Kevin Woody at 202-551-3629 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing