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                              December 30, 2020

       Alan Yu
       Chief Executive Officer
       Karat Packaging Inc.
       6185 Kimball Avenue
       Chino, CA 91708

                                                        Re: Karat Packaging
Inc.
                                                            Amendment 1 to
Draft Registration Statement on Form S-1
                                                            Submitted December
21, 2020
                                                            CIK 0001758021

       Dear Mr. Yu:

               We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments we may ask you to provide us
information so that we may
       better understand your disclosure.

               Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe that our comments apply to your facts and
circumstances or do
       not believe that an amendment is appropriate, please tell us why in your
response.

             After reviewing the information that you provide in response to
these comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment 1 to Draft Registration Statement on Form S-1 submitted
December 21, 2020

       Summary Selected Consolidated Financial and Operating Data, page 13

   1.                                                   We note your revisions
made in response to prior comment 3 and the added disclosure
                                                        of footnote (1) to the
table. Please revise disclosure in the second sentence of footnote (1)
                                                        to provide pro forma
effect only for the nine months ended September 30, 2020 and for
                                                        the year ended December
31, 2019. The other referenced periods should not be given pro
                                                        forma effect. In this
regard, the pro forma earnings per share data in the table on page 13
                                                        should be provided only
for the nine months ended September 30, 2020 and for the year
                                                        ended December 31,
2019. Please also disclose in the table on page 13 the pro forma
                                                        weighted average shares
outstanding used in the computation. This comment also applies
                                                        to "Selected
Consolidated Financial and Operating Data" on page 39.
 Alan Yu
Karat Packaging Inc.
December 30, 2020
Page 2


Capitalization , page 37

2.     We note your revisions made in response to prior comment 5. Please
include a subtotal
       underlined amount for the aggregate total of the long term debt and line
of credit along
       with underlines for the non-controlling interest and total stockholders'
equity line
       items and a double underline for total capitalization.

        You may contact Beverly A. Singleton, Staff Accountant, at (202)
551-3328 or Martin
James, Senior Advisor, at (202) 551-3671 if you have questions regarding
comments on the
financial statements and related matters. Please contact Edward M. Kelly,
Senior Counsel, at
(202) 551-3728 or Asia Timmons-Pierce, Special Counsel, at (202) 551-3754 with
any other
questions.



                                                            Sincerely,
FirstName LastNameAlan Yu
                                                            Division of
Corporation Finance
Comapany NameKarat Packaging Inc.
                                                            Office of
Manufacturing
December 30, 2020 Page 2
cc:       Christina C. Russo, Esq.
FirstName LastName