SEC Comment Letter 0000000000-23-003037 to Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA)
Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: March 27, 2023 · CIK: 0001520358 · Accession: 0000000000-23-003037
AI Filing Summary & Sentiment
File numbers found in text: 333-270087
Letter
United States securities and exchange commission logo March 27, 2023 Anthony Gruber Chief Financial Officer MamaMancini's Holdings, Inc. 25 Branca Road East Rutherford, NJ 07073 Re:MamaMancini's Holdings, Inc. Amendment No. 1 to Registration Statement on Form S-1 Filed March 16, 2023 File No. 333-270087 Dear Anthony Gruber: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 9, 2023 letter. Amendment No. 1 to Registration Statement on Form S-1 filed March 16, 2023 General 1.We note your response to prior comment 2. Because you have not yet filed your Form 10- K for the fiscal year ended January 31, 2023, you may not incorporate by reference into this registration. Please revise pages 54 and 55 to delete your attempt to incorporate by reference. Please contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek at 202-551-3641 with any questions.
FirstName LastNameAnthony Gruber Comapany NameMamaMancini's Holdings, Inc. March 27, 2023 Page 2 FirstName LastName Anthony Gruber MamaMancini's Holdings, Inc. March 27, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Manufacturing cc: Robert Diener
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United States securities and exchange commission logo
March 27, 2023
Anthony Gruber
Chief Financial Officer
MamaMancini's Holdings, Inc.
25 Branca Road
East Rutherford, NJ 07073
Re:MamaMancini's Holdings, Inc.
Amendment No. 1 to Registration Statement on Form S-1
Filed March 16, 2023
File No. 333-270087
Dear Anthony Gruber:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our March 9, 2023 letter.
Amendment No. 1 to Registration Statement on Form S-1 filed March 16, 2023
General
1.We note your response to prior comment 2. Because you have not yet filed your Form 10-
K for the fiscal year ended January 31, 2023, you may not incorporate by reference into
this registration. Please revise pages 54 and 55 to delete your attempt to incorporate by
reference.
Please contact Erin Donahue at 202-551-6063 or Geoffrey Kruczek at 202-551-3641 with
any questions.
FirstName LastNameAnthony Gruber
Comapany NameMamaMancini's Holdings, Inc.
March 27, 2023 Page 2
FirstName LastName
Anthony Gruber
MamaMancini's Holdings, Inc.
March 27, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Robert Diener