SEC Comment Letter for Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA) — Mar 9, 2020
Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: March 9, 2020 · CIK: 0001520358 · Accession: 0000000000-20-002082
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File numbers found in text: 333-236317
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March 6, 2020
Carl Wolf
Chief Executive Officer
MamaMancini's Holdings, Inc.
25 Branca Road
East Rutherford, NJ 07073
Re:MamaMancini's Holdings, Inc.
Registration Statement on Form S-1
Filed February 7, 2020
File No. 333-236317
Dear Mr. Wolf:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action, or absence of action by the staff.
Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Robert L. B. Diener, Esq.