SEC Comment Letter for COFFEE HOLDING CO INC (JVA) (CIK 0001007019) (JVA) — Jan 26, 2011

COFFEE HOLDING CO INC (JVA) (CIK 0001007019)
Date: Jan. 26, 2011 · CIK: 0001007019 · Accession: 0000000000-11-005456

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AI Filing Summary & Sentiment

Date

January 26, 2011

Author

Not clearly detected

Form

UPLOAD

Company

COFFEE HOLDING CO INC (JVA) (CIK 0001007019)

Letter

January 26, 2011 Andrew Gordon, President Coffee Holding Co., Inc. 3475 Victory Boulevard Staten Island, New York 10314 Re: Coffee Holding Co., Inc. Form 10-K Fiscal Year Ended October 31, 2009; Schedule 14A for Annual Meeting April 22, 2010 File No. 1-32491

Dear Mr. Gordon: We have completed our review of your fili ng and do not have any further comments at this time. Sincerely, /s/ James Lopez (for) John Reynolds Assistant Director

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January 26, 2011
 Andrew Gordon, President Coffee Holding Co., Inc. 3475 Victory Boulevard Staten Island, New York  10314
Re: Coffee Holding Co., Inc.
Form 10-K Fiscal Year  Ended October 31, 2009;
Schedule 14A for Annual Meeting April 22, 2010  File No.  1-32491

Dear Mr. Gordon:
We have completed our review of your fili ng and do not have any further comments at
this time.
Sincerely,
  /s/ James Lopez (for)               John Reynolds
Assistant Director

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