SEC Comment Letter 0000000000-24-013158 to GRAVITY Co., Ltd. (GRVY) (CIK 0001313310) (GRVY)
GRAVITY Co., Ltd. (GRVY) (CIK 0001313310)
Date: Nov. 26, 2024 · CIK: 0001313310 · Accession: 0000000000-24-013158
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File numbers found in text: 000-51138
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November 26, 2024
Heung Gon Kim
Chief Financial Officer
Gravity Co., Ltd.
15F, 396 World Cup buk ‑ro, Mapo-gu
Seoul 03925, Republic of Korea
Re:Gravity Co., Ltd.
Form 20-F the fiscal year ended December 31, 2023
File No. 000-51138
Dear Heung Gon Kim:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology