SEC Comment Letter 0000000000-23-002297 to COFFEE HOLDING CO INC (JVA)
COFFEE HOLDING CO INC
Date: March 9, 2023 · CIK: 0001007019 · Accession: 0000000000-23-002297
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File numbers found in text: 001-32491
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United States securities and exchange commission logo
March 8, 2023
Andrew Gordon
Chief Executive Officer
Coffee Holding Co., Inc.
3475 Victory Boulevard
Staten Island, New York 10314
Re:Coffee Holding Co., Inc.
Form 8-K Furnished on January 25, 2023
File No. 001-32491
Dear Andrew Gordon:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing