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Correspondence 0001493152-23-005296 from COFFEE HOLDING CO INC (JVA)

COFFEE HOLDING CO INC
Date: Feb. 16, 2023 · CIK: 0001007019 · Accession: 0001493152-23-005296

AI Filing Summary & Sentiment

File numbers found in text: 001-32491

Referenced dates: January 26, 2023

Date
Feb. 16, 2023
Author
Steven M. Skolnick
Form
CORRESP
Company
COFFEE HOLDING CO INC

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attn: Eiko Yaoita Pyles Re: Coffee Holding Co., Inc. Form 8-K Furnished on January 25, 2023 File No. 001-32491

Dear Ms. Pyles:

We acknowledge receipt of your comment letter dated January 26, 2023, regarding the filing referenced above. We respectfully request additional time to draft, internally review, and respond to your letter, with an anticipated filing of our response on or before Thursday, February 23, 2023.

We appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension request.

Any questions regarding the contents of this letter should be addressed to the undersigned at (973) 597-2476.

Very
truly yours,
/s/
Steven M. Skolnick

Show Raw Text
CORRESP
1
filename1.htm

    Steven M. Skolnick
    One Lowenstein Drive

    Partner
    Roseland, New Jersey 07068

    T:
    973
    597 2476

    F:
    973
    597 2477

    E:
    sskolnick@lowenstein.com

February
16, 2023

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

Washington,
DC 20549

    Attn:
    Eiko
    Yaoita Pyles

    Re:
    Coffee
    Holding Co., Inc.

    Form 8-K Furnished on January 25, 2023

    File No. 001-32491

Dear
Ms. Pyles:

We
acknowledge receipt of your comment letter dated January 26, 2023, regarding the filing referenced above. We respectfully request additional time to
draft, internally review, and respond to your letter, with an anticipated filing of our response on or before Thursday, February
23, 2023.

We
appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension
request.

Any
questions regarding the contents of this letter should be addressed to the undersigned at (973) 597-2476.

Very
truly yours,

    /s/
    Steven M. Skolnick

    Steven
    M. Skolnick

    cc:
    Andrew
    Gordon, Coffee Holding Co., Inc.