CORRESP Filing
Medirom Healthcare Technologies Inc.
Date: Sept. 19, 2025 · CIK: 0001819704 · Accession: 0001104659-25-091553
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290161
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Washington, DC 20549 Attn: Eddie Kim Re: Medirom Healthcare Technologies Inc. Registration Statement on Form F-3 (File No. 333-290161)
Dear Mr. Kim:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Medirom Healthcare Technologies Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "F-3 Registration Statement") be accelerated to, and that the F-3 Registration Statement become effective at, 5:30 p.m., Eastern Time on September 22, 2025, or as soon thereafter as practicable. Once the F-3 Registration Statement has been declared effective, please orally confirm that event with our counsel, John Stapleton of Loeb & Loeb LLP, by calling Mr. Stapleton at 312-464-3380.
[ Signature page follows ]
Very truly yours,
MEDIROM Healthcare Technologies Inc.
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CORRESP 1 filename1.htm September 19, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, DC 20549 Attn: Eddie Kim Re: Medirom Healthcare Technologies Inc. Registration Statement on Form F-3 (File No. 333-290161) Dear Mr. Kim: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Medirom Healthcare Technologies Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "F-3 Registration Statement") be accelerated to, and that the F-3 Registration Statement become effective at, 5:30 p.m., Eastern Time on September 22, 2025, or as soon thereafter as practicable. Once the F-3 Registration Statement has been declared effective, please orally confirm that event with our counsel, John Stapleton of Loeb & Loeb LLP, by calling Mr. Stapleton at 312-464-3380. [ Signature page follows ] Very truly yours, MEDIROM Healthcare Technologies Inc. By: /s/ Kouji Eguchi Name: Kouji Eguchi Title: Chief Executive Officer cc: Fumitoshi Fujiwara, Chief Financial Officer, Medirom Healthcare Technologies Inc. Rumiko Yoneyama, Legal Manager, Medirom Healthcare Technologies Inc. Mitchell S. Nussbaum, Loeb & Loeb LLP John A. Stapleton, Loeb & Loeb LLP