SEC Company Response from COFFEE HOLDING CO INC (JVA) (CIK 0001007019) (JVA) — Nov 23, 2010
COFFEE HOLDING CO INC (JVA) (CIK 0001007019)
Date: Nov. 23, 2010 · CIK: 0001007019 · Accession: 0001354488-10-003681
AI Filing Summary & Sentiment
Referenced dates: October 29, 2010
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CORRESP
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jva_corresp.htm
[Lowenstein Sandler PC Letterhead]
Steven M. Skolnick
Member of the Firm
Tel 973 597 2476
Fax 973 597 2477
sskolnick@lowenstein.com
November 22, 2010
U.S. Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3030
100 F Street, N.E.
Washington, D.C. 20549
Attn: John Archfield
RE:
Coffee Holding Co., Inc. (the "Company")
Form 10-K for the Fiscal Year Ended October 31, 2009 Filed January 28, 2010
File No. 1-32491
Dear Mr. Archfield:
The Company is in receipt of the letter of comment dated October 29, 2010 from the Staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”). As discussed, the Company has requested an extension in its time to respond to the comment letter until Tuesday, November 30, 2010.
If you have any questions with respect to the foregoing, please feel free to call me at 973-597-2476.
Very truly yours,
/s/ Steven Skolnick
Steven Skolnick
cc: Andrew Gordon