CORRESP 1 filename1.htm

jva_corresp.htm

Steven M. Skolnick

Member of the Firm

Tel      973 597 2476

 Fax     973 597 2477

 skolnick@lowenstein.com

December 21, 2010

U.S. Securities and Exchange Commission

Division of Corporate Finance

Mail Stop 3030

100 F Street, N.E.

Washington, D.C.  20549

Attn:  John Archfield

Re: Coffee Holding Co., Inc. (the "Company") Form 10-K for the Fiscal Year Ended October 31, 2009 Filed January 28, 2010 File No. 1-32491

Dear Mr. Archfield:

The Company is in receipt of the letter of comment dated December 14, 2010 from the Staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”).  As discussed, the Company has requested an extension in its time to respond to the comment letter until Friday, January 7, 2011.

If you have any questions with respect to the foregoing, please feel free to call me at 973-597-2476.

Very truly yours,

/s/ Steven Skolnick

cc:           Andrew Gordon, President & CEO – Coffee Holding Co.