[Lowenstein Sandler PC Letterhead] Steven M. Skolnick Tel 973 597 2476 Fax 973 597 2477 sskolnick@lowenstein.com |
U.S. Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3030
100 F Street, N.E.
Washington, D.C. 20549
Attn: John Archfield
| RE: | Coffee Holding Co., Inc. (the "Company") |
| | Form 10-K for the Fiscal Year Ended October 31, 2009 Filed January 28, 2010 |
| | File No. 1-32491 |
Dear Mr. Archfield:
The Company is in receipt of the letter of comment dated October 29, 2010 from the Staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”). As discussed, the Company has requested an extension in its time to respond to the comment letter until Tuesday, November 30, 2010.
If you have any questions with respect to the foregoing, please feel free to call me at 973-597-2476.
Very truly yours,
/s/ Steven Skolnick
Steven Skolnick
cc: Andrew Gordon
