Preheat your oven to 350°F.

Line a large baking sheet with parchment paper.

Layer the Ritz crackers to cover the parchment paper completely.

In a medium saucepan, cook the butter and brown sugar over medium heat until simmering.

Simmer for 5 minutes, stirring occasionally.

Pour the butter and sugar mixture over the Ritz crackers, and bake in the oven for 5 minutes more.

While hot, sprinkle the chocolate chips over top of the bubbly toffee. Allow 1-2 minutes for the chips to begin to melt, then carefully smooth out evenly over top.

If desired, top with a sprinkle of coarse sea salt.

Allow the bark to set completely at room temperature, then break into large pieces and enjoy.