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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

AI Filing Summary & Sentiment

File numbers found in text: 001-32491

Date
April 9, 2008
Author
Not clearly detected
Form
UPLOAD
Company
COFFEE HOLDING CO INC (JVA) (CIK 0001007019)

Letter

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

Show Raw Text
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