SEC Comment Letter 0000000000-25-003025 to COFFEE HOLDING CO INC (JVA)
COFFEE HOLDING CO INC
Date: March 20, 2025 · CIK: 0001007019 · Accession: 0000000000-25-003025
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285832
Letter
Re: COFFEE HOLDING CO., INC. Registration Statement on Form S-3 Filed March 14, 2025 File No. 333-285832 Dear Andrew Gordon:
March 20, 2025
Andrew Gordon Chief Executive Officer COFFEE HOLDING CO., INC. 3475 Victory Boulevard, Staten Island, New York 10314
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Benjamin S. Reichel
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 20, 2025 Andrew Gordon Chief Executive Officer COFFEE HOLDING CO., INC. 3475 Victory Boulevard, Staten Island, New York 10314 Re: COFFEE HOLDING CO., INC. Registration Statement on Form S-3 Filed March 14, 2025 File No. 333-285832 Dear Andrew Gordon: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Benjamin S. Reichel </TEXT> </DOCUMENT>