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                 August 4, 2022

       Edwin Sapienza
       Chief Financial Officer
       Kaspien Holdings Inc.
       2818 N. Sullivan Rd. Ste 130
       Spokane Valley, WA 99216

                                                        Re: Kaspien Holdings
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed July 29, 2022
                                                            File No. 333-266381

       Dear Mr. Sapienza:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Janice Adeloye at 202-551-3034 or Donald Field at
202-551-3680 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services