0001213900-18-004851.txt : 20180523 0001213900-18-004851.hdr.sgml : 20180523 20180423190723 ACCESSION NUMBER: 0001213900-18-004851 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180423 FILER: COMPANY DATA: COMPANY CONFORMED NAME: iFresh Inc CENTRAL INDEX KEY: 0001681941 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-GROCERY STORES [5411] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7 TIMES SQUARE, 37 FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 BUSINESS PHONE: 646-912-8918 MAIL ADDRESS: STREET 1: 7 TIMES SQUARE, 37 FLOOR CITY: NEW YORK STATE: NY ZIP: 10036 CORRESP 1 filename1.htm

IFRESH, INC.

2-39 54^th Avenue

Long Island City, NY 11101

April 23, 2018

Filed via Edgar

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

	Re:	iFresh, Inc.
		Registration Statement on Form S-3 (File No. 333-224141)

Acceleration Request

Requested Date: Wednesday, April 25, 2018

Requested Time: 4:30 p.m. Eastern Time

Ladies and Gentlemen:

iFresh, Inc. (the “Registrant”) hereby requests, in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the Registrant’s Registration Statement on Form S-3 (File No. 333-224141) effective at the Requested Date and Requested Time as set forth above, or as soon thereafter as practicable.

In delivering such request, the Registrant acknowledges and agrees that:

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please advise the undersigned at (718) 628-6200 or via email at ldeng@ifreshmarket.com when the order permitting such Registration Statement to become effective is issued.

		Very truly yours,

		IFRESH, INC.

		By:	/s/ Long Deng
			Long Deng
			Chief Executive Officer

cc: Giovanni Caruso, Esq., Loeb & Loeb LLP (telephone (212) 407-4000)