SecProbe.io

CORRESP
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filename1.htm

December 9, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

RE: Medirom Healthcare Technologies Inc. (“Company”)

Registration Statement on Form F-1

(File No. 333-281771) (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 of
the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), ThinkEquity
LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned
Registration Statement be accelerated so as to permit it to become effective on Monday, December 9, 2024, at 5:30 p.m., ET, or as
soon thereafter as practicable.

Pursuant to Rule 460 of
the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the
several underwriters, wish to advise you that, through December 9, 2024, we distributed to each underwriter or dealer, who is reasonably
anticipated to be invited to participate in the distribution of the security, as many copies, as well as “E-red” copies of
the Preliminary Prospectus dated December 4, 2024, as appears to be reasonable to secure adequate distribution of the preliminary
prospectus. We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of
1934, as amended.

    Very truly yours,

    THINKEQUITY LLC

    By:
    /s/ Eric Lord

    Name: Eric Lord

    Title: Head of Investment Banking