SEC Comment Letter for Rocky Mountain Chocolate Factory, (RMCF) — Jan 29, 2026
Rocky Mountain Chocolate Factory, Inc.
Date: Jan. 29, 2026 · CIK: 0001616262 · Accession: 0000000000-26-001081
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292926
Letter
Re: Rocky Mountain Chocolate Factory, Inc. Registration Statement on Form S-1 Filed on January 23, 2026 File No. 333-292926 Dear Jeffrey Geygan:
January 29, 2026
Jeffrey Geygan Interim Chief Executive Officer Rocky Mountain Chocolate Factory, Inc. 265 Turner Drive Durango, CO 81303
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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Amanda Urquiza
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 29, 2026 Jeffrey Geygan Interim 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 on January 23, 2026 File No. 333-292926 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Amanda Urquiza </TEXT> </DOCUMENT>