Withdrawal of Registration Statement (rw)
Newark, NJ 07102
February 8, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Rafael Holdings, Inc.
Registration Statement on Form S-3
Filed on January 20, 2021
File No. 333-252261
Ladies and Gentlemen
Reference is made to the Registration Statement on Form S-3 filed
with the Securities and Exchange Commission (the
“Commission”) by Rafael Holdings, Inc. (the
“Registrant”), on January 20, 2021. Pursuant to Rule 477
promulgated under the Securities Act of 1933, as amended (the
“Securities Act”), the Registrant hereby applies for the
withdrawal of the Registration Statement, together with all
exhibits thereto, effective as of the date of this application or
as soon as practicable thereafter.
The Registrant has determined at this time not to pursue the
offering of securities pursuant to this Registration Statement.
Furthermore, no securities have been sold under the Registration
The Registrant acknowledges that no refund will be made for fees
paid to the Commission in connection with filing of the
Registration Statement. The Registrant, however, notes that, in
accordance with Rule 457(p) promulgated under the Securities Act,
all fees paid to the Commission in connection with the filing of
the Registration Statement have been credited for future use.
If you have any questions or comments concerning this request,
please call me at 212-658-1450.
/s/ David Polinsky
||Chief Financial Officer