SEC Comment Letter for Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA) — May 28, 2013
Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: May 28, 2013 · CIK: 0001520358 · Accession: 0000000000-13-028975
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-174445
Letter
May 28, 2013 Via E -mail Carl Wolf Chief Executive Officer MamaMancini’s Holdings , Inc. 25 Branca Road East Rutherford, NJ 07073
Re: MamaMancini’s Holdings, Inc. Form 8-K Filed January 30 , 2013 File No. 333-174445 Form 10 -K for the fiscal year ended December 31, 2012 Filed April 16 , 2013 File No. 333 -174445
Dear Mr. Wolf :
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require.
Sincerely,
/s/ Susan C. Block
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May 28, 2013 Via E -mail Carl Wolf Chief Executive Officer MamaMancini’s Holdings , Inc. 25 Branca Road East Rutherford, NJ 07073 Re: MamaMancini’s Holdings, Inc. Form 8-K Filed January 30 , 2013 File No. 333-174445 Form 10 -K for the fiscal year ended December 31, 2012 Filed April 16 , 2013 File No. 333 -174445 Dear Mr. Wolf : We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require. Sincerely, /s/ Susan C. Block Susan C. Block Attorney -Advisor