United States securities and exchange commission logo November 8, 2023 Steven Voskuil Chief Financial Officer The Hershey Company 19 East Chocolate Avenue Hershey , PA 17033 Re: The Hershey Company Form 10-K for the year ended December 31, 2022 File No. 1-00183 Dear Steven Voskuil: 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