RocketFuel Blockchain, Inc.
201 Spear Street, Suite 1100
San Francisco, CA 94105
(424) 256-8560 ● (310) 388-0582 (fax)
Bennett J. Yankowitz
Chief Financial Officer
b.yankowitz@rocketfuel.inc
November 17, 2023
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Comment Letter dated October 24, 2023 |
Ladies and Gentlemen:
This letter responds to the comments made to RocketFuel Blockchain, Inc. (“we” or the “Company”) in your letter of October 24, 2023 regarding the Company’s Current Report on Form 8-K filed with the Commission on April 26, 2023 (the “8-K”). The numbered paragraphs below correspond to the numbered comments in your letter.
1. We have revised the fifth paragraph of the 8-K to refer to the Company’s two most recent fiscal years as well as the subsequent interim period.
2. We have obtained a revised letter from our former independent accountant, Prager Metis CPAs, LLC that refers to the disclosures in Item 4.02 as well as Item 4.01.
We have attached a copy of the Form 8-K/A that we are filing today to reflect the foregoing changes.
Please let me know if you have any additional questions.
| Sincerely, | |
| /s/ Bennett J. Yankowitz | |
| Bennett J. Yankowitz | |
| Chief Financial Officer |