# EDGAR Filing Document

**Accession Number:** 0001007019
**File Stem:** 0001493152-23-005296
**Filing Date:** 2023-2
**Character Count:** 2247
**Document Hash:** a1645a547b65eb4fac79501071869dca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-005296.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 0001493152-23-005296

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230216

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COFFEE HOLDING CO INC
- **CENTRAL INDEX KEY:** 0001007019
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FOOD PREPARATIONS & KINDRED PRODUCTS [2090]
- **IRS NUMBER:** 113860760
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1031

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3475 VICTORY BLVD
- **CITY:** STATEN ISLAND
- **STATE:** NY
- **ZIP:** 10314
- **BUSINESS PHONE:** 7188320800

**MAIL ADDRESS:**
- **STREET 1:** 3475 VICTORY BLVD
- **CITY:** STATEN ISLAND
- **STATE:** NY
- **ZIP:** 10314

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TRANSPACIFIC INTERNATIONAL GROUP CORP
- **DATE OF NAME CHANGE:** 19960201

---

| | |
|:---|:---|
| **Steven M. Skolnick** | One Lowenstein Drive |
| Partner | Roseland, New Jersey 07068 |

---

---

| | |
|:---|:---|
| **T:** | 973 597 2476 |
| **F**: | 973 597 2477 |
| **E**: | sskolnick@lowenstein.com |

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February 16, 2023

<u>VIA EDGAR</u>

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, DC 20549

Attn: Eiko Yaoita Pyles

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| | |
|:---|:---|
| **Re:** | **Coffee Holding Co., Inc.<br> Form 8-K Furnished on January 25, 2023<br> File No. 001-32491** |

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Dear Ms. Pyles:

We acknowledge receipt of your comment letter dated January 26, 2023, regarding the filing referenced above. We respectfully request additional time to draft, internally review, and respond to your letter, with an anticipated filing of our response on or before Thursday, February 23, 2023.

We appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension request.

Any questions regarding the contents of this letter should be addressed to the undersigned at (973) 597-2476.

**Very truly yours,**

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| |
|:---|
| */s/ Steven M. Skolnick* |
| **Steven M. Skolnick** |

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cc: Andrew Gordon, *Coffee Holding Co., Inc.*