Rocky Mountain Chocolate Factory, Inc.

3 ITEM 1.A Risk Factors 12 ITEM 1.B Unresolved Staff Comments 24 ITEM 1.C Cybersecurity 24 ITEM 2. Properties 25 ITEM 3. Legal Proceedings 25 ITEM 4. Mine Safety Disclosures 25 PART II. 26 ITEM 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities 26 ITEM 6. Reserved 26 ITEM 7. Management's Discussion and Analysis of Financial Condition and Results of Operations 27 ITEM 7A. Quantitative and Qualitative Disclosures About Market Risk 34 ITEM 8. Financial Statements and Supplementary Data 35 ITEM 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 66 ITEM 9A. Controls and Procedures 66 ITEM 9B. Other Information 67 ITEM 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 67 PART III. 68 ITEM 10. Directors, Executive Officers and Corporate Governance 68 ITEM 11. Executive Compensation 68 ITEM 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 68 ITEM 13. Certain Relationships and Related Transactions, and Director Independence 68 ITEM 14. Principal Accountant Fees and Services 69 PART IV. 70 ITEM 15. Exhibits, Financial Statement Schedules 70 ITEM 16.