Correspondence 0001641172-25-001306 from COFFEE HOLDING CO INC (JVA)
COFFEE HOLDING CO INC
Date: March 28, 2025 · CIK: 0001007019 · Accession: 0001641172-25-001306
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285832
Letter
VIA EDGAR Division of Corporation Finance Office of Technology Coffee Holding Co., Inc. Registration Statement on Form S-3 Filed March 14, 2025 File No. 333-285832
Dear Ms. O'Shanick:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Coffee Holding Co., Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Tuesday, April 1, 2025, or as soon as thereafter practicable.
Very
truly yours,
/s/
Andrew Gordon
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CORRESP 1 filename1.htm COFFEE HOLDING CO., INC. 3475 Victory Boulevard, Staten Island, NY 10314 March 28, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, DC 20549 Attn: Jenny O'Shanick Re: Coffee Holding Co., Inc. Registration Statement on Form S-3 Filed March 14, 2025 File No. 333-285832 Dear Ms. O'Shanick: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Coffee Holding Co., Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on Tuesday, April 1, 2025, or as soon as thereafter practicable. Very truly yours, /s/ Andrew Gordon Andrew Gordon President, Chief Executive Officer and Chief Financial Officer cc: Ellenoff Grossman & Schole LLP