# EDGAR Filing Document

**Accession Number:** 0001520358
**File Stem:** 0001493152-23-008308
**Filing Date:** 2023-3
**Character Count:** 3089
**Document Hash:** 88b5c6c15cfe1268413922e9b4b7da66
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-008308.hdr.sgml**: 20230508

**ACCESSION NUMBER**: 0001493152-23-008308

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230320

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MamaMancini's Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001520358
- **STANDARD INDUSTRIAL CLASSIFICATION:** SAUSAGE, OTHER PREPARED MEAT PRODUCTS  [2013]
- **IRS NUMBER:** 270607116
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 25 BRANCA ROAD
- **CITY:** EAST RUTHERFORD
- **STATE:** NJ
- **ZIP:** 07073
- **BUSINESS PHONE:** 201-531-1212

**MAIL ADDRESS:**
- **STREET 1:** 25 BRANCA ROAD
- **CITY:** EAST RUTHERFORD
- **STATE:** NJ
- **ZIP:** 07073

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MASCOT PROPERTIES, INC.
- **DATE OF NAME CHANGE:** 20110510

**MamaMancini's Holdings, Inc.**

**25 Branca Road**

**East Rutherford, NJ 07073**

March 21, 2023

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Erin Donahue, Office of Manufacturing

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| | |
|:---|:---|
| **Re:** | **MamaMancini's Holdings, Inc.** |
|  | **First Amendment to Registration on Form S-1** |
|  | **File No. 333-270087** |
|  | **Filed on March 16, 2023** |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, MamaMancini's Holdings, Inc. (the "Registrant"), hereby requests that the effectiveness under the Securities Act of 1933, as amended, of the above-captioned Registration Statement be accelerated to 9:00 a.m., Eastern time, on March 22, 2023, or as soon thereafter as practicable. In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:

● should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact Robert L. B. Diener, Esq. of the Law Offices of Robert Diener at (310) 292-2063 (facsimile (310) 362-8887) with any questions you may have. In addition, please notify Mr. Diener when this request for acceleration has been granted.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| MAMAMANCINI'S HOLDINGS, INC. | MAMAMANCINI'S HOLDINGS, INC. |
| By: | */S/ Anthony Gruber* |
|  | Anthony Gruber |
|  | Chief Executive Officer |
| cc: | Robert L. B. Diener, Esq. |

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