<SEC-DOCUMENT>0001213900-22-010557-index.html : 20220404
<SEC-HEADER>0001213900-22-010557.hdr.sgml : 20220404
<ACCEPTANCE-DATETIME>20220303152540
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-010557
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220303

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Rafael Holdings, Inc.
		CENTRAL INDEX KEY:			0001713863
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				822296593
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		520 BROAD STREET
		CITY:			NEWARK
		STATE:			NJ
		ZIP:			07120
		BUSINESS PHONE:		212-658-1450

	MAIL ADDRESS:	
		STREET 1:		520 BROAD STREET
		CITY:			NEWARK
		STATE:			NJ
		ZIP:			07120
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: image_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>