SEC Comment Letter for Rocky Mountain Chocolate Factory, Inc. (RMCF) (CIK 0001616262) (RMCF) — Sep 13, 2024
Rocky Mountain Chocolate Factory, Inc. (RMCF) (CIK 0001616262)
Date: Sept. 13, 2024 · CIK: 0001616262 · Accession: 0000000000-24-010342
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281948
Letter
September 13, 2024 Jeffrey Geygan Chief Executive Officer Rocky Mountain Chocolate Factory, Inc. 265 Turner Drive Durango, CO 81303 Re:Rocky Mountain Chocolate Factory, Inc. Registration Statement on Form S-1 Filed September 5, 2024 File No. 333-281948 Dear Jeffrey Geygan: 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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September 13, 2024
Jeffrey Geygan
Chief Executive Officer
Rocky Mountain Chocolate Factory, Inc.
265 Turner Drive
Durango, CO 81303
Re:Rocky Mountain Chocolate Factory, Inc.
Registration Statement on Form S-1
Filed September 5, 2024
File No. 333-281948
Dear Jeffrey Geygan:
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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing