Correspondence 0001493152-23-041790 from ROCKETFUEL BLOCKCHAIN, INC. (CIK 0000823546)

ROCKETFUEL BLOCKCHAIN, INC. (CIK 0000823546)
Date: Nov. 17, 2023 · CIK: 0000823546 · Accession: 0001493152-23-041790

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AI Filing Summary & Sentiment

Referenced dates: October 24, 2023

Date

October 24, 2023

Author

/s/

Form

CORRESP

Company

ROCKETFUEL BLOCKCHAIN, INC. (CIK 0000823546)

Letter

RocketFuel Blockchain, Inc.

Spear Street, Suite 1100

San Francisco, CA 94105

(424) 256-8560 ● (310) 388-0582 (fax)

Bennett J. Yankowitz

Chief Financial Officer

b.yankowitz@rocketfuel.inc

November 17, 2023

Securities and Exchange Commission

Washington, D.C. 20549

Re: Comment Letter dated October 24, 2023

Ladies and Gentlemen:

This letter responds to the comments made to RocketFuel Blockchain, Inc. (“we” or the “Company”) in your letter of October 24, 2023 regarding the Company’s Current Report on Form 8-K filed with the Commission on April 26, 2023 (the “8-K”). The numbered paragraphs below correspond to the numbered comments in your letter.

1. We have revised the fifth paragraph of the 8-K to refer to the Company’s two most recent fiscal years as well as the subsequent interim period.

2. We have obtained a revised letter from our former independent accountant, Prager Metis CPAs, LLC that refers to the disclosures in Item 4.02 as well as Item 4.01.

We have attached a copy of the Form 8-K/A that we are filing today to reflect the foregoing changes.

Please let me know if you have any additional questions.

Sincerely,
/s/
Bennett J. Yankowitz

Show Raw Text

CORRESP
1
filename1.htm

RocketFuel
Blockchain, Inc.

201
Spear Street, Suite 1100

San
Francisco, CA 94105

(424)
256-8560 ● (310) 388-0582 (fax)

Bennett
J. Yankowitz

Chief
Financial Officer

b.yankowitz@rocketfuel.inc

November
17, 2023

Securities
and Exchange Commission

Washington,
D.C. 20549

    Re:
    Comment
    Letter dated October 24, 2023

Ladies
and Gentlemen:

This
letter responds to the comments made to RocketFuel Blockchain, Inc. (“we” or the “Company”) in your letter of
October 24, 2023 regarding the Company’s Current Report on Form 8-K filed with the Commission on April 26, 2023 (the “8-K”).
The numbered paragraphs below correspond to the numbered comments in your letter.

1.
We have revised the fifth paragraph of the 8-K to refer to the Company’s two most recent fiscal years as well as the
subsequent interim period.

2.
We have obtained a revised letter from our former independent accountant, Prager Metis CPAs, LLC that refers to the disclosures
in Item 4.02 as well as Item 4.01.

We
have attached a copy of the Form 8-K/A that we are filing today to reflect the foregoing changes.

Please
let me know if you have any additional questions.

    Sincerely,

    /s/
    Bennett J. Yankowitz

    Bennett
    J. Yankowitz

    Chief
    Financial Officer

SecProbe.io