SEC Company Response from Mama's Creations, Inc. (MAMA) (CIK 0001520358) (MAMA) — May 4, 2020
Mama's Creations, Inc. (MAMA) (CIK 0001520358)
Date: May 4, 2020 · CIK: 0001520358 · Accession: 0001493152-20-007639
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-236317
Letter
MamaMancini’s Holdings, Inc.
Branca Road
East Rutherford, NJ 07073
May 4, 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.
First Amendment to Registration on Form S-1
File No. 333-236317
Filed on April 30, 2020
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, MamaMancini’s Holdings, Inc. (the “Registrant”), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 9:00 a.m., Eastern time, on May 6, 2020, or as soon thereafter as practicable. In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
● 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.
Please contact Robert L. B. Diener, Esq. of the Law Offices of Robert Diener at (808) 573-6163 (facsimile (310) 362-8887) with any questions you may have. In addition, please notify Mr. Diener when this request for acceleration has been granted.
Very
truly yours,
MAMAMANCINI’S
HOLDINGS, INC.
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filename1.htm
MamaMancini’s
Holdings, Inc.
25
Branca Road
East
Rutherford, NJ 07073
May
4, 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.
First
Amendment to Registration on Form S-1
File
No. 333-236317
Filed
on April 30, 2020
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, MamaMancini’s Holdings, Inc. (the “Registrant”),
hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement
be accelerated to 9:00 a.m., Eastern time, on May 6, 2020, or as soon thereafter as practicable. In connection with the foregoing
request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
●
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.
Please
contact Robert L. B. Diener, Esq. of the Law Offices of Robert Diener at (808) 573-6163 (facsimile (310) 362-8887) with any questions
you may have. In addition, please notify Mr. Diener when this request for acceleration has been granted.
Very
truly yours,
MAMAMANCINI’S
HOLDINGS, INC.
By:
/S/
Carl Wolf
Carl
Wolf
Chief
Executive Officer
cc:
Robert
L. B. Diener, Esq.