SEC Comment Letter for COFFEE HOLDING CO INC (JVA) (CIK 0001007019) (JVA) — Apr 9, 2008
COFFEE HOLDING CO INC (JVA) (CIK 0001007019)
Date: April 9, 2008 · CIK: 0001007019 · Accession: 0000000000-08-018484
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File numbers found in text: 001-32491
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MAIL STOP 3561 April 9, 2008 By U.S. Mail and facsimile to (718) 768-4731 Mr. Andrew Gordon, President, CEO and CFO Coffee Holding Co., Inc. 4401 First Avenue Brooklyn, NY 11232-0005 Re: Coffee Holding Co., Inc. Form 10-K for Fiscal Year Ended October 31, 2007 Filed February 1, 2008 File No. 001-32491 Dear Mr. Gordon, We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , T i a J e n k i n s Senior Assistant Chief Accountant Office of Beverages, Apparel and Health Care Services