CORRESP Filing
Rafael Holdings, Inc.
Date: April 28, 2025 · CIK: 0001713863 · Accession: 0001213900-25-036200
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-286622
Letter
Re: Rafael Holdings, Inc.
April 28, 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-3
File No. 333-286622
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-3 (File No. 333-286622) (the " Registration Statement "), so that it may become effective at 4:00 p.m. Eastern time on April 29, 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 1 filename1.htm April 28, 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-3 File No. 333-286622 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-3 (File No. 333-286622) (the " Registration Statement "), so that it may become effective at 4:00 p.m. Eastern time on April 29, 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.