SEC Comment Letter for Rafael Holdings, Inc. (RFL, RFL-WT) (CIK 0001713863) (RFL) — Mar 1, 2018
Rafael Holdings, Inc. (RFL, RFL-WT) (CIK 0001713863)
Date: March 1, 2018 · CIK: 0001713863 · Accession: 0000000000-18-006629
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Mail Stop 3233 March 1, 2018 Via E -Mail Menachem Ash President Rafael Holdings, Inc. 520 Broad Street Newark, New Jersey 07102 Re: Rafael Holdings, Inc. Form 10-12G Filed October 31, 2017 File No. 000-55863 Dear Mr. Ash: We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Jennifer Gowetski Jennifer Gowetski Senior Counsel Office of Real Estate and Commodities cc: Dov T. Schwell, Esq. Schwell Wimpfheimer & Associates LLP