Correspondence 0001213900-25-012033 from Rafael Holdings, Inc. (RFL)
Rafael Holdings, Inc.
Date: Feb. 11, 2025 · CIK: 0001713863 · Accession: 0001213900-25-012033
AI Filing Summary & Sentiment
File numbers found in text: 333-282558
Letter
Re: Rafael Holdings, Inc.
February 11, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Registration Statement on Form S-4
File No. 333-282558
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Rafael Holdings, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-282558) (the “Registration Statement”), so that it may become effective at 9:00 a.m. Eastern time on February 13, 2025, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
(a) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(b) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
(c) the Registrant may not assert Staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ William Conkling
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CORRESP
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February 11, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Rafael Holdings, Inc.
Registration Statement on Form S-4
File No. 333-282558
Request for Acceleration
Ladies and Gentlemen:
Pursuant to Rule 461
promulgated under the Securities Act of 1933, as amended, Rafael Holdings, Inc. (the “Registrant”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-4 (File No. 333-282558) (the “Registration Statement”),
so that it may become effective at 9:00 a.m. Eastern time on February 13, 2025, or as soon thereafter as practicable.
The Registrant hereby acknowledges that:
(a) should
the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”),
acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking
any action with respect to the Registration Statement;
(b) the
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does
not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement;
and
(c) the
Registrant may not assert Staff comments and the declaration of effectiveness of the Registration Statement as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ William Conkling
William Conkling
Chief Executive Officer
Rafael Holdings, Inc.