SEC Company Response from Rocky Mountain Chocolate Factory, (RMCF) — Feb 11, 2026
Rocky Mountain Chocolate Factory, Inc.
Date: Feb. 11, 2026 · CIK: 0001616262 · Accession: 0001437749-26-003795
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292926
Letter
rmcfd20260210_corresp.htm
Rocky Mountain Chocolate Factory, Inc.
265 Turner Drive
Durango, Colorado 81303
February 11, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549 3720
Attention: Erin Donahue
Re:
Rocky Mountain Chocolate Factory, Inc.
Registration Statement on Form S-1
File No. 333-292926
Acceleration Request
Requested Date: February 13, 2026
Requested Time: 4:00 p.m. Eastern Time, or as soon thereafter as practicable
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rocky Mountain Chocolate Factory, Inc. (the “ Company ”) hereby requests that its Registration Statement on Form S-1 (File No. 333-292926) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Amanda Urquiza at (650) 849-3032.
Sincerely,
Rocky Mountain Chocolate Factory, Inc.
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CORRESP 1 filename1.htm rmcfd20260210_corresp.htm Rocky Mountain Chocolate Factory, Inc. 265 Turner Drive Durango, Colorado 81303 February 11, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 3720 Attention: Erin Donahue Re: Rocky Mountain Chocolate Factory, Inc. Registration Statement on Form S-1 File No. 333-292926 Acceleration Request Requested Date: February 13, 2026 Requested Time: 4:00 p.m. Eastern Time, or as soon thereafter as practicable Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rocky Mountain Chocolate Factory, Inc. (the “ Company ”) hereby requests that its Registration Statement on Form S-1 (File No. 333-292926) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with the Company’s counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Amanda Urquiza at (650) 849-3032. Sincerely, Rocky Mountain Chocolate Factory, Inc. /s/ Jeffrey R. Geygan Jeffrey R. Geygan Interim Chief Executive Officer cc: Carrie E. Cass, Rocky Mountain Chocolate Factory, Inc. Douglas K. Schnell, Wilson Sonsini Goodrich & Rosati, P.C. Amanda N. Urquiza, Wilson Sonsini Goodrich & Rosati, P.C.