SEC Company Response from Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA) — Apr 30, 2020
Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: April 30, 2020 · CIK: 0001520358 · Accession: 0001493152-20-007471
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-236317
Referenced dates: March 6, 2020
Letter
MamaMancini’s Holdings, Inc.
Branca Road
East Rutherford, NJ 07073
April 30, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporate Finance
F Street, N.E.
Washington, D.C. 20549
Attn: Edward N. Kelly, Senior Counsel, Office of Manufacturing
Re: MamaMancini’s Holdings, Inc.
Registration on Form S-1
File No. 333-236317
Filed on February 7, 2020
Ladies and Gentlemen:
On behalf of the Company, we are acknowledging receipt of the Staff letter, dated March 6, 2020 addressed to Carl Wolf, the Company’s Chief Executive Officer, with respect to the Company’s filing of its Registration Statemnt on Form S-1. The Staff letter stated that the Registration Statement has not and will not be reviewed.
Notwithstanding, on February 11, 2020, the Company received an e-mail communication from the Staff which, inter alia, requested that the Company update the Registration Statement to include financial statements for the Company’s fiscal year ended January 31, 2020 and designate on the signature page the name of the person signing in the capacity of principal accounting officer.
The Company is now filing a First Amendment to the Registration Statement which includes the January 31, 2020 audited financial statements, addresses the issue related to the principal accounting officer and otherwise updates the Registration Statement to the date the Amendment is being filed.
We are assuming that the “no review” status of this Registration Statement will not be affected by this filing. Please advise whether we can submit a request for acceleration once the First Amendment is filed.
On behalf of the Company, we acknowledge that:
● should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very
truly yours,
MAMAMANCINI’S
HOLDINGS, INC.
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filename1.htm
MamaMancini’s
Holdings, Inc.
25
Branca Road
East
Rutherford, NJ 07073
April
30, 2020
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporate Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Edward N. Kelly, Senior Counsel, Office of Manufacturing
Re:
MamaMancini’s
Holdings, Inc.
Registration
on Form S-1
File
No. 333-236317
Filed
on February 7, 2020
Ladies
and Gentlemen:
On
behalf of the Company, we are acknowledging receipt of the Staff letter, dated March 6, 2020 addressed to Carl Wolf, the Company’s
Chief Executive Officer, with respect to the Company’s filing of its Registration Statemnt on Form S-1. The Staff letter
stated that the Registration Statement has not and will not be reviewed.
Notwithstanding,
on February 11, 2020, the Company received an e-mail communication from the Staff which, inter alia, requested that the
Company update the Registration Statement to include financial statements for the Company’s fiscal year ended January 31,
2020 and designate on the signature page the name of the person signing in the capacity of principal accounting officer.
The
Company is now filing a First Amendment to the Registration Statement which includes the January 31, 2020 audited financial statements,
addresses the issue related to the principal accounting officer and otherwise updates the Registration Statement to the date the
Amendment is being filed.
We
are assuming that the “no review” status of this Registration Statement will not be affected by this filing. Please
advise whether we can submit a request for acceleration once the First Amendment is filed.
On
behalf of the Company, we acknowledge that:
●
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;
●
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not
relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.
Very
truly yours,
MAMAMANCINI’S
HOLDINGS, INC.
By:
/s/
Carl Wolf
Carl
Wolf
Chief
Executive Officer
cc:
Robert
L. B. Diener, Esq.