November 9, 2023
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Mama’s Creations, Inc. | |
| Registration Statement on Form S-3 (Registration No. 333-275206) | ||
| Request for Acceleration of Effective Date |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Mama’s Creations, Inc. (the “Company”) requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-3 (File No. 333-275206) to become effective on November 13, 2023 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
| Very truly yours, | ||
| MAMA’S CREATIONS, INC. | ||
| By: | /s/ Anthony Gruber | |
| Anthony Gruber | ||
| Chief Financial Officer | ||
| cc: | Jonathan R. Zimmerman, Faegre Drinker Biddle & Reath LLP |
| Charles D. Lange, Faegre Drinker Biddle & Reath LLP |