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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

AI Filing Summary & Sentiment

File numbers found in text: 000-51138

Date
November 26, 2024
Author
Office of Technology
Form
UPLOAD
Company
GRAVITY Co., Ltd. (GRVY) (CIK 0001313310)

Letter

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

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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