# EDGAR Filing Document

**Accession Number:** 0001616262
**File Stem:** 0001437749-26-003795
**Filing Date:** 2026-2
**Character Count:** 2673
**Document Hash:** 51e766cdd91d4ccf21eb012a7025fe5b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-003795.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001437749-26-003795

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260211

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rocky Mountain Chocolate Factory, Inc.
- **CENTRAL INDEX KEY:** 0001616262
- **STANDARD INDUSTRIAL CLASSIFICATION:** SUGAR & CONFECTIONERY PRODUCTS [2060]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 471535633
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0228

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

**BUSINESS ADDRESS:**
- **STREET 1:** 265 TURNER DRIVE
- **CITY:** DURANGO
- **STATE:** CO
- **ZIP:** 80202
- **BUSINESS PHONE:** (970) 259-0554

**MAIL ADDRESS:**
- **STREET 1:** 265 TURNER DRIVE
- **CITY:** DURANGO
- **STATE:** CO
- **ZIP:** 80202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Rocky Mountain Brands, Inc.
- **DATE OF NAME CHANGE:** 20140808

**Rocky Mountain Chocolate Factory, Inc.**

**265 Turner Drive**

**Durango, Colorado 81303**

February 11, 2026

**VIA EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549 3720

Attention: Erin Donahue

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| | |
|:---|:---|
| **Re:** | **Rocky Mountain Chocolate Factory, Inc.**<br> **Registration Statement on Form S-1**<br> **File No. 333-292926** |

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**Acceleration Request** 

**Requested Date: February 13, 2026**

**Requested Time: 4:00 p.m. Eastern Time, or as soon thereafter as practicable**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Rocky Mountain Chocolate Factory, Inc. (the "**Company**") hereby requests that its Registration Statement on Form S-1 (File No. 333-292926) (the "**Registration Statement**") be declared effective at the "Requested Date" and "Requested Time" set forth above, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with the Company's counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Amanda Urquiza at (650) 849-3032.

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| |
|:---|
| Sincerely,  |
| **Rocky Mountain Chocolate Factory, Inc.**  |
| <u>/s/ Jeffrey R. Geygan</u>  |
| Jeffrey R. Geygan  |
| Interim Chief Executive Officer  |

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cc: Carrie E. Cass, Rocky Mountain Chocolate Factory, Inc.<br> Douglas K. Schnell, Wilson Sonsini Goodrich & Rosati, P.C. Amanda N. Urquiza, Wilson Sonsini Goodrich & Rosati, P.C.