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UPLOAD Filing

Medirom Healthcare Technologies Inc.
Date: Sept. 17, 2025 · CIK: 0001819704 · Accession: 0000000000-25-010094

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File numbers found in text: 333-290161

Date
September 17, 2025
Author
Division of
Form
UPLOAD
Company
Medirom Healthcare Technologies Inc.

Letter

Re: Medirom Healthcare Technologies Inc. Registration Statement on Form F-3 Filed September 10, 2025 File No. 333-290161 Dear Kouji Eguchi:

September 17, 2025

Kouji Eguchi Chief Executive Officer Medirom Healthcare Technologies Inc. 2-3-1 Daiba, Minato-ku Tokyo 135-0091, Japan

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 Eddie Kim at 202-551-8713 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: John Stapleton

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 17, 2025

Kouji Eguchi
Chief Executive Officer
Medirom Healthcare Technologies Inc.
2-3-1 Daiba, Minato-ku
Tokyo 135-0091, Japan

 Re: Medirom Healthcare Technologies Inc.
 Registration Statement on Form F-3
 Filed September 10, 2025
 File No. 333-290161
Dear Kouji Eguchi:

 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 Eddie Kim at 202-551-8713 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: John Stapleton
</TEXT>
</DOCUMENT>