<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001678122</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>


    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0001702744</issuerCik>
      <issuerName>Simply Good Foods Co</issuerName>
      <secFileNumber>001-38115</secFileNumber>
      <issuerAddress>
        <com:street1>1225 17TH STREET</com:street1>
        <com:street2>SUITE 1000</com:street2>
        <com:city>DENVER</com:city>
        <com:stateOrCountry>CO</com:stateOrCountry>
        <com:zipCode>80202</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>303-633-2840</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Montgomery Robert G.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Fidelity Brokerage Services LLC</name>
        <address>
          <com:street1>245 Summer Street</com:street1>
          <com:city>Boston</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02110</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>5000</noOfUnitsSold>
      <aggregateMarketValue>194800.00</aggregateMarketValue>
      <noOfUnitsOutstanding>99512880</noOfUnitsOutstanding>
      <approxSaleDate>05/10/2023</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/13/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3000</amountOfSecuritiesAcquired>
      <paymentDate>04/13/2020</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>11/02/2020</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>2000</amountOfSecuritiesAcquired>
      <paymentDate>11/02/2020</paymentDate>
      <natureOfPayment>N/A</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>05/10/2023</noticeDate>
      <signature>/s/ Cristina Garcia as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Robert G Montgomery</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
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144
0001678122
XXXXXXXX
LIVE
0001702744
Simply Good Foods Co
001-38115
1225 17TH STREET
SUITE 1000
DENVER
CO
80202
303-633-2840
Montgomery Robert G.
Director
Common
Fidelity Brokerage Services LLC
245 Summer Street
Boston
MA
02110
5000
194800.00
99512880
05/10/2023
NASDAQ
Common
04/13/2020
Open Market Purchase
Issuer
N
3000
04/13/2020
N/A
Common
11/02/2020
Open Market Purchase
Issuer
N
2000
11/02/2020
N/A
Y
05/10/2023
/s/ Cristina Garcia as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Robert G Montgomery