1. Line a 13x9x2-inch baking pan with foil, allowing foil to extend over short edges of pan. Coat the foil with cooking spray. Prepare brownie mix according to package directions. Pour batter into prepared pan, spreading evenly. Bake according to package directions. Cool in pan on a wire rack. Remove uncut brownies from pan by lifting foil. Wrap brownies in additional foil to cover and freeze until firm.
2. For the bows, cut candy into long thin strips. Cut and shape into loops and center pieces to connect the loops to make bows. Keep bows covered until ready to use.
3. Remove foil from brownies. Place on a cutting board and cut into 48 pieces (about 1 1/2-inch squares), trimming ends if necessary. Place candy coating in a large microwave-safe mixing bowl. Microwave on 100% power (high) for 30 seconds; stir. Continue to cook at 15 second intervals until melted and smooth, stirring after each. Dip brownie pieces in melted candy coating, turning to coat evenly; allow extra coating to drip off. Place on waxed paper. While still wet, place a bow on each. Let stand until set.