EXHIBIT NO. 16

October 26, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read the statements made by Coffee Holding Co., Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K report dated October 23, 2001. We
agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

J.H. COHN LLP