United States securities and exchange commission logo May 8, 2023 Martin Roper Chief Executive Officer Vita Coco Company, Inc. 250 Park Avenue South, 7th Floor New York, NY 10003 Re: Vita Coco Company, Inc. Registration Statement on Form S-3 Filed May 2, 2023 File No. 333-271583 Dear Martin Roper: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Salvatore Vanchieri