SEC Comment Letter 0000000000-24-007118 to ROCKETFUEL BLOCKCHAIN, INC. (CIK 0000823546)
ROCKETFUEL BLOCKCHAIN, INC. (CIK 0000823546)
Date: June 24, 2024 · CIK: 0000823546 · Accession: 0000000000-24-007118
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United States securities and exchange commission logo
June 24, 2024
Bennett Yankowitz
Chief Financial Officer
RocketFuel Blockchain, Inc.
201 Spear Street
Suite 1100
San Francisco, California 94105
Re:RocketFuel Blockchain, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2023
Responses dated February 27, and April 9, 2024
File No. 033-17773-NY
Dear Bennett Yankowitz:
We issued comments to you on the above captioned filing on May 2, 2024. As of the date
of this letter, these comments remain outstanding and unresolved. We expect you to provide a
complete, substantive response to these comments by July 9, 2024.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Kate Tillan at 202-551-3604 or David Irving at 202-551-3321 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets