<SEC-DOCUMENT>0001437749-23-003523.txt : 20230215
<SEC-HEADER>0001437749-23-003523.hdr.sgml : 20230215
<ACCEPTANCE-DATETIME>20230215163140
ACCESSION NUMBER:		0001437749-23-003523
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20230215
DATE AS OF CHANGE:		20230215
EFFECTIVENESS DATE:		20230215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			J&J SNACK FOODS CORP
		CENTRAL INDEX KEY:			0000785956
		STANDARD INDUSTRIAL CLASSIFICATION:	COOKIES & CRACKERS [2052]
		IRS NUMBER:				221935537
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0924

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269805
		FILM NUMBER:		23635804

	BUSINESS ADDRESS:	
		STREET 1:		6000 CENTRAL HIGHWAY
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109
		BUSINESS PHONE:		6096659533

	MAIL ADDRESS:	
		STREET 1:		6000 CENTRAL HIGHWAY
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>jjsf20230209_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>As filed with the Securities and Exchange Commission on February 15, 2023 </b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;"><b>Registration No. 333-_____</b></p>

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			<p style="font-family:Times New Roman;font-size:12pt;font-variant:normal;text-align:center;margin:0pt;"><b>UNITED STATES</b></p>

			<p style="font-family:Times New Roman;font-size:12pt;font-variant:normal;text-align:center;margin:0pt;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Washington, D.C. 20549</b></p>
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			<p style="font-family:Times New Roman;font-size:12pt;font-variant:normal;text-align:center;margin:0pt;"><b>FORM S</b>&#8209;<b>8</b></p>
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			<p style="font-family:Times New Roman;font-size:12pt;font-variant:normal;text-align:center;margin:0pt;"><b>REGISTRATION STATEMENT</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><i>Under</i></b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><i>The Securities Act of 1933</i></b></p>
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			<td colspan="6" style="vertical-align:bottom;width:100.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:12pt;font-variant:normal;text-align:center;margin:0pt;"><b>J &amp; J SNACK FOODS CORP.</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Exact name of registrant as specified in its charter)</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>New Jersey</b></p>
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			<td style="vertical-align:bottom;width:23.1%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>22-1935537</b></p>
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			<td style="vertical-align:bottom;width:10.4%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(State or other jurisdiction of </b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>incorporation or organization)</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(I.R.S. Employer </b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Identification Number)</b></p>
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			<td style="vertical-align:bottom;width:24.7%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>6000 Central Highway</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Pennsauken, New Jersey 08109</b></p>
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			<td colspan="4" style="vertical-align:bottom;width:25.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Address, including zip code, of registrant</b>&#8217;<b>s principal executive offices)</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt 0pt 0pt 2pt;text-indent:2pt;"><b>J &amp; J Snack Foods Corp. 2022 Long-Term Incentive Plan </b></p>
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			<td style="vertical-align:bottom;width:25.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Full title of the Plan)</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Michael Pollner</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Senior Vice President, General Counsel and Secretary</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>J &amp; J Snack Foods Corp.</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>6000 Central Highway</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Pennsauken, NJ 08109</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(856) 665-9533</b></p>
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			<td colspan="6" style="vertical-align:bottom;width:100.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Name, address, and telephone number, including area code, of agent for service)</b></p>
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			<td colspan="6" style="vertical-align:bottom;width:100.6%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><i>Copy to:</i></b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>David M. Lynn </b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Morrison &amp; Foerster LLP</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>2100 L Street NW, Suite 900</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Washington, D.C. 20037</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(202) 887-1500</b></p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Large accelerated filer</p>
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			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9746;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Accelerated filer</p>
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			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Non-accelerated filer</p>
			</td>
			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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			<td style="vertical-align: bottom; width: 45%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Smaller reporting company</p>
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			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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			<td style="vertical-align: bottom; width: 36%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 45%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Emerging growth company</p>
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			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>EXPLANATORY NOTE</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">J &amp; J Snack Foods Corp., a New Jersey corporation, (the &#8220;Registrant&#8221; or &#8220;Company&#8221;) is filing this registration statement on Form S-8 (the &#8220;Registration Statement&#8221;) to register the issuance of 400,000 shares of its common stock, no par value per share (the &#8220;Common Stock&#8221;), reserved under the J &amp; J Snack Foods Corp. 2022 Long-Term Incentive Plan (the &#8220;2022 Long-Term Incentive Plan&#8221;). The 2022 Long-Term Incentive Plan was described in the Company&#8217;s definitive proxy statement, filed with the United States Securities and Exchange Commission (the &#8220;Commission&#8221;) on January 3, 2023, and was approved by the Company&#8217;s shareholders on February 14, 2023.&nbsp;<sup style="vertical-align:top;line-height:120%;"> </sup></p>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART I </b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS </b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The information specified in Item 1 and Item 2 of Part I of this Registration Statement is omitted from this filing in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), and the introductory note to Part I of the Registration Statement on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the 2022 Long-Term Incentive Plan covered by this Registration Statement as required by Rule 428(b)(1).</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART II</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 3.</b> <b>Incorporation of Documents by Reference.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">The following documents, which are on file with the Commission, are incorporated herein by reference:</p>

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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">a.</p>
			</td>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Registrant&#8217;s Annual Report on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/785956/000143774922027923/jjsf20220924_10k.htm" style="-sec-extract:exhibit;">Form 10-K</a> for the year ended September 24, 2022, filed with the Commission on November 22, 2022 (including information specifically incorporated by reference therein from the Registrant&#8217;s <a href="http://www.sec.gov/Archives/edgar/data/785956/000114036123000206/ny20006335x500-def14a.htm" style="-sec-extract:exhibit;">Definitive Proxy Statement</a> filed with the Commission on January 3, 2023).</p>
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			<td style="width: 45pt;">&nbsp;</td>
			<td style="width: 18pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">b.</p>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Registrant&#8217;s Quarterly Report on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/785956/000143774923002375/jjsf20221224_10q.htm" style="-sec-extract:exhibit;">Form 10-Q</a> for the fiscal quarter ended December 24, 2022, filed with the Commission on February 2, 2023.</p>
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			<td style="width: 45pt;">&nbsp;</td>
			<td style="width: 18pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">c.</p>
			</td>
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			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Registrant&#8217;s Current Report on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/0000785956/000143774923003391/jjsf20230214b_8k.htm" style="-sec-extract:exhibit;">Form 8-K</a> filed with the Commission on February 14, 2023.</p>
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			<td style="width: 45pt;">&nbsp;</td>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;">d.</p>
			</td>
			<td style="width: auto;">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The description of the Registrant&#8217;s Common Stock contained in <a href="http://www.sec.gov/Archives/edgar/data/785956/000143774922027923/ex_449385.htm" style="-sec-extract:exhibit;">Exhibit 4.8</a> to the Registrant&#8217;s Annual Report on Form 10-K for the year ended September 24, 2022, filed with the Commission on November 22, 2022, which description is incorporated herein by reference.</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">All reports and other documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), after the date hereof, and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and to be a part hereof from the date of the filing of such report or other document. The Registrant is not, however, incorporating by reference any documents or portions thereof, whether specifically listed above or filed in the future, that are not deemed &#8220;filed&#8221; with the Commission, including any information furnished pursuant to Item 2.02 or Item 7.01 of Form 8-K or related exhibits furnished pursuant to Item 9.01 of Form 8-K.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 4.</b> <b>Description of Securities.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Not Applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 5.</b> <b>Interests of Named Experts and Counsel.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Not Applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 6.</b> <b>Indemnification of Directors and Officers.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">Under Section 14A:3-5 of the New Jersey Business Corporation Act (the &#8220;NJBCA&#8221;), the Company shall indemnify each of its directors and officers for his expenses (that is, reasonable costs, disbursements and counsel fees) incurred in connection with any proceeding involving such person by reason of his having been an officer or director of the Company, to the extent he is successful on the merits.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The By-Laws of the Company (the &#8220;By-Laws&#8221;) provide that the Company shall, to the fullest extent permitted by applicable law, indemnify its directors and officers who were or are a party or are threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (whether or not such action, suit or proceeding arises or arose by or in the right of the Company or other entity) by reason of the fact that such director or officer is or was a director or officer of the Company or is or was serving at the request of the Company as a director, officer, employee, general partner, agent or fiduciary of another corporation, partnership, joint venture, trust or other enterprise (including service with respect to employee benefit plans), against expenses (including, but not limited to, attorneys&#8217; fees and costs), judgments, fines (including excise taxes assessed on a person with respect to any employee benefit plan) and amounts paid in settlement actually and reasonably incurred by such director or officer in accordance with such action, suit or proceeding, except as otherwise provided in the By-Laws. Expenses incurred by a director or officer of the Company in defending a threatened, pending or completed civil or criminal action, suit or proceeding shall be paid by the Company in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such person to repay such amount if it shall ultimately be determined that such person is not entitled to be indemnified by the Company, except as otherwise provided in the By-Laws. The indemnification and advancement or reimbursement of expenses provided by, or granted pursuant to, provisions contained in the By-Laws shall not be deemed exclusive of any other rights to which those seeking indemnification or advancement or reimbursement of expenses may be entitled under the Company&#8217;s Amended and Restated Certificate of Incorporation or any by-law, agreement, vote of shareholders or directors or otherwise, both as to action in such director&#8217;s or officer&#8217;s official capacity and as to action in another capacity while holding that office.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Amended and Restated Certificate of Incorporation of the Company provides that directors shall not be personally liable to the Company or its shareholders for damages for breach of any duty owed to the Company or its shareholders, except that such provision shall not relieve a director from such liability for any breach of duty based on an act or omission (a) in breach of such director&#8217;s duty of loyalty to the Company or its shareholders, or (b) not in good faith, or involving a knowing violation of law, or (c) resulting in the receipt by such director of an improper personal benefit.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">The Company&#8217;s directors and officers are currently insured under a Directors and Officers Liability Including Company Reimbursement Policy with a policy limit of $10,000,000, subject to certain deductibles and exclusions, for any actual or alleged error or misstatement or misleading statement or act or omission or neglect or breach of duty by the directors and officers of the Company in the discharge of their duties, individually or collectively, or any matter claimed against them solely by reason of their being directors or officers of the Company.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 7.</b> <b>Exemption from Registration Claimed.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Not Applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 8.</b> <b>Exhibits.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-family:Times New Roman;font-size:10pt;width:100%;margin-left:auto;margin-right:auto;">

		<tr>
			<td style="vertical-align:bottom;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Exhibit</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Number</b></p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Description</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">4.1</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/785956/000143774922027923/ex_449861.htm" style="-sec-extract:exhibit;">Amended and Restated Certificate of Incorporation of the Registrant, incorporated by reference to Exhibit 3.1 of the Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended September 24, 2022.</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">4.2</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/785956/000143774922015898/ex_389695.htm" style="-sec-extract:exhibit;">Certificate of Amendment to the Amended and Restated Certificate of Incorporation, incorporated by reference to Exhibit 3.1 of the Registrant&#8217;s Current Report on Form 8-K filed on June 24, 2022.</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">4.3</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/785956/000143774913015349/ex3-2.htm" style="-sec-extract:exhibit;"><u>Revised Bylaws of the Registrant, incorporated by reference to Exhibit 3.2 of the Registrant</u><u>&#8217;</u><u>s Annual Report on Form 10-K for the fiscal year ended September 28, 2013.</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">4.4</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/785956/000143774923003391/ex_475688.htm" style="-sec-extract:exhibit;">J &amp; J Snack Foods Corp. 2022 Long-Term Incentive Plan, incorporated by reference to Exhibit 10.1&nbsp;of the Registrant&#8217;s&nbsp;Current Report on Form 8-K filed on February 14, 2023.</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">5.1*</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_475245.htm" style="-sec-extract:exhibit;">Opinion of Michael Pollner, Senior Vice President, General Counsel and Secretary of the Registrant.</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">23.1*</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_475246.htm" style="-sec-extract:exhibit;">Consent of Grant Thornton LLP, independent registered public accounting firm.</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">23.2*</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_475245.htm" style="-sec-extract:exhibit;">Consent of Michael Pollner, Senior Vice President, General Counsel and Secretary of the Registrant (included in Exhibit&nbsp;5.1).</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">24.1*</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="#poa" style="-sec-extract:exhibit;">Power of Attorney (included on the signature page to this Registration Statement).</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">107*</p>
			</td>
			<td style="vertical-align:bottom;width:87.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_475950.htm" style="-sec-extract:exhibit;">Filing Fee Table.</a></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">_______________________________</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">*Filed herewith</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 9.</b> <b>Undertakings.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 36pt;text-indent:36pt;">(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 72pt;">(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement; and</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 72pt;">(iii) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt 0pt 0pt 72pt;"><i>Provided, however</i>, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SIGNATURES</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S&#8209;8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Township of Pennsauken, State of New Jersey, on February 15, 2023.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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		<tr>
			<td colspan="2" style="vertical-align: bottom; width: 10%;"><b>J &amp; J SNACK FOODS CORP.</b></td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">&nbsp;</td>
		</tr>
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			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">&nbsp;</td>
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			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By:</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Dan Fachner</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Dan Fachner</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">President and Chief Executive Officer</p>
			</td>
		</tr>
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			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 10%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By:</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Ken A. Plunk</p>
			</td>
		</tr>
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			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ken A. Plunk</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 10%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Senior Vice President and Chief Financial Officer</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><a id="poa" name="poa" title="poa"></a>POWER OF ATTORNEY</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Dan Fachner his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitutes or substitute, may lawfully do or cause to be done by virtue hereof. This Power of Attorney may be signed in several counterparts.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><u>Signature</u></b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><u>Title</u></b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b><u>Date</u></b></p>
			</td>
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			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Gerald B. Shreiber</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Chairman of the Board and Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Gerald B. Shreiber</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
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			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
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			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Dan Fachner</p>
			</td>
			<td style="vertical-align:top;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">President, Chief Executive Officer and Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Dan Fachner</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">(Principal Executive Officer)</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Ken A. Plunk</p>
			</td>
			<td style="vertical-align:top;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Senior Vice President and Chief Financial Officer</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ken A. Plunk</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">(Principal Financial Officer and Principal Accounting Officer)</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Sidney R. Brown</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
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			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Sidney R. Brown</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
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			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Peter G. Stanley</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
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			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Peter G. Stanley</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
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			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Vincent A. Melchiorre</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Vincent A. Melchiorre</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Marjorie S. Roshkoff</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Marjorie S. Roshkoff</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="border-bottom:solid 1px #000000;vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Roy C. Jackson</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Roy C. Jackson</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:bottom;width:26%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
		</tr>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Mary M. Meder</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align:bottom;width:18.9%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>
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			<td style="vertical-align:bottom;width:26%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Mary M. Meder</p>
			</td>
			<td style="vertical-align:bottom;width:55.8%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:18.9%;">&nbsp;</td>
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<TYPE>EX-5.1
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<DESCRIPTION>EXHIBIT 5.1
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;"><b>Exhibit 5.1 </b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Board of Directors</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">J &amp; J Snack Foods Corp.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">6000 Central Highway</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Pennsauken, NJ 08109</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Re: <u>Registration Statement on Form S-8</u></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">I am Senior Vice President, General Counsel and Secretary of J &amp; J Snack Foods Corp., a New Jersey corporation (the &#8220;Company&#8221;), and am issuing this opinion in connection with the Registration Statement on Form S-8 being filed by the Company with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on the date hereof (the &#8220;Registration Statement&#8221;) for the purpose of registering with the Commission under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), 400,000 shares of the Common Stock of the Company, no par value per share (the &#8220;Shares&#8221;), to be issued by the Company pursuant to the J &amp; J Snack Foods Corp. 2022 Long-Term Incentive Plan (the &#8220;Plan&#8221;).</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">In this connection, I have reviewed the Registration Statement, as proposed to be filed with the Commission. As General Counsel, I am familiar with the Amended and Restated Certificate of Incorporation of the Company, as amended, and the Revised By-laws of the Company, each as currently in effect. I have also examined, or caused to be examined, originals or copies, certified or otherwise identified to my satisfaction, of such records of the Company and such instruments, certificates of public officials, and such other documents, certificates and records as I have deemed necessary or appropriate as a basis for the opinion set forth herein.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">In my examination, I have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents submitted to me as certified, conformed or photostatic copies and the authenticity of the originals of such copies. In making my examination of documents executed or to be executed by parties other than the Company, I have assumed that such parties had or will have the power, corporate or other, to enter into and perform all obligations thereunder and have also assumed the due authorization by all requisite action, corporate or other, and execution and delivery by such parties and the validity and binding effect thereof. As to any facts material to the opinion expressed herein which I have not independently established or verified, I have relied upon statements and representations of other officers and representatives of the Company and others.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Based upon and subject to the foregoing, I am of the opinion that the Shares, when issued and sold in accordance with the terms of the Plan, will be legally issued, fully paid and nonassessable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">The foregoing opinion is limited to the New Jersey Business Corporation Act (the &#8220;NJBCA&#8221;), and I am expressing no opinion as to the effect of the laws of any other jurisdiction. I am a member of the Bar of the Commonwealth of Pennsylvania and hold a Limited License for In-House Counsel in the State of New Jersey. I am generally familiar with the NJBCA as currently in effect and have made such inquiries as I consider necessary to render the opinion above. This opinion is limited to the effect of the current state of the NJBCA and the facts as they currently exist. I assume no obligation to revise or supplement this opinion in the event of future changes in such law or the interpretations thereof or such facts.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">I hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, I do not thereby admit that I am in the category of persons whose consent is required under Section 7 of the Securities Act.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">This opinion is furnished by me, as counsel to the Company, in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act and, except as provided in the immediately preceding paragraph, is not to be used, circulated or quoted for any other purpose or otherwise referred to or relied upon by any other person without the express written permission of the Company.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Very truly yours,</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Michael A. Pollner</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Michael A. Pollner</p>
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			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Senior Vice President, General Counsel and Secretary</p>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex_475246.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<p style="margin: 0px 0pt; text-align: right; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt"><b>Exhibit 23.1</b></font></p>

<p style="margin: 0px 0pt; text-align: left; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">We have issued our reports dated November 22, 2022, with respect to the consolidated financial statements and internal control over financial reporting of J&amp;J Snack Foods Corp. included in the Annual Report on Form 10-K for the year ended September 24, 2022, which are incorporated by reference in this Registration Statement. We consent to the incorporation by reference of the aforementioned reports in this Registration Statement.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ GRANT THORNTON LLP</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Philadelphia, Pennsylvania</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">February 15, 2023</p>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex_475950.htm
<DESCRIPTION>EXHIBIT FILING FEES
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<p style="margin: 0px 0pt; text-align: right; font-size: 10pt; font-family: &quot;Times New Roman&quot;;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt"><b>Exhibit 107</b></font></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Calculation of Filing Fee Tables</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Form S-8</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Form Type)</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>J &amp; J SNACK FOODS CORP.</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Exact Name of Registrant as Specified in its Charter)</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><u>Table 1: Newly Registered Securities</u></b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="border-width: 1px; border-style: solid; border-color: black black rgb(0, 0, 0); vertical-align: middle; width: 12.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Security Type</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Security Class Title</b></p>
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			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-top: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Fee Calculation Rule</b></p>
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			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-top: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Amount Registered</b><b><sup style="vertical-align:top;line-height:120%;">(1)</sup></b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-top: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Proposed Maximum Offering Price Per Unit</b></p>
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			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 13.7%; border-right: 1px solid black; border-top: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Maximum Aggregate Offering Price</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-top: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Fee Rate</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.7%; border-right: 1px solid black; border-top: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Amount of Registration Fee</b></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Equity</p>
			</td>
			<td style="vertical-align: middle; width: 12.6%; border-right: 1px solid black; border-bottom: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Common Stock, no par value per share, issuable under the 2022 Long-Term Incentive Plan</p>
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			<td style="vertical-align: middle; width: 12.6%; border-right: 1px solid black; border-bottom: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">457(h)</p>
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			<td style="vertical-align: middle; width: 12.6%; border-right: 1px solid black; border-bottom: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">400,000</p>
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			<td style="vertical-align: middle; width: 12.6%; border-right: 1px solid black; border-bottom: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">$140.78(2)</p>
			</td>
			<td style="vertical-align: middle; width: 13.7%; border-right: 1px solid black; border-bottom: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">$56,312,000</p>
			</td>
			<td style="vertical-align: middle; width: 12.6%; border-bottom: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">0.0001102</p>
			</td>
			<td style="vertical-align: middle; width: 12.7%; border-right: 1px solid black; border-bottom: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">$6,205.58</p>
			</td>
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			<td colspan="4" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 49%; border-left: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Total Offering Amounts</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-right: 1px solid black;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 13.7%; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">$56,312,000</p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-right: 1px solid black;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">$6,205.58</p>
			</td>
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			<td colspan="7" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 86.5%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Total Fee Offsets</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">--</p>
			</td>
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			<td colspan="7" style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 86.5%; border-left: 1px solid black; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Net Fee Due</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: middle; width: 12.6%; border-right: 1px solid black;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">$6,205.58</p>
			</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(1)</p>
			</td>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement shall also cover any additional shares of Common Stock, no par value per share (&#8220;Shares&#8221;) of J &amp; J Snack Foods Corp. (the &#8220;Company&#8221;) that become issuable under the Company&#8217;s 2022 Long-Term Incentive Plan (the &#8220;2022 Long-Term Incentive Plan&#8221;) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that results in an increase in the number of the outstanding shares of common stock.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(2)</p>
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			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">The proposed maximum offering price per share has been estimated in accordance with Rule 457(c) and (h) under the Securities Act, as to the Shares authorized for issuance pursuant to the 2022 Long-Term Incentive Plan, solely for the purpose of calculating the registration fee. The computation is based upon the average of the high and low prices of the Shares as reported on the Nasdaq Global Market on February 10, 2023, because the price at which the securities to be granted in the future may be exercised is not currently determinable.</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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