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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

Date
March 6, 2020
Author
Carl Wolf
Form
UPLOAD
Company
Mama's Creations, Inc. (MAMA) (CIK 0001520358)

Letter

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.

Show Raw Text
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.