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SEC Company Response from COFFEE HOLDING CO INC (JVA) (CIK 0001007019) (JVA) — Dec 21, 2010

COFFEE HOLDING CO INC (JVA) (CIK 0001007019)
Date: Dec. 21, 2010 · CIK: 0001007019 · Accession: 0001354488-10-003970

AI Filing Summary & Sentiment

Referenced dates: December 14, 2010

Date
December 21, 2010
Author
/s/ Steven Skolnick
Form
CORRESP
Company
COFFEE HOLDING CO INC (JVA) (CIK 0001007019)

Letter

Division of Corporate Finance 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 December 14, 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 Friday, January 7, 2011.

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

Show Raw Text
CORRESP
1
filename1.htm

    jva_corresp.htm

Steven M. Skolnick

Member of the Firm

Tel      973 597 2476

 Fax     973 597 2477

 skolnick@lowenstein.com

December 21, 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 December 14, 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 Friday, January 7, 2011.

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

cc:           Andrew Gordon, President & CEO – Coffee Holding Co.