Correspondence 0001493152-24-041296 from DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
Date: Oct. 16, 2024 · CIK: 0001883788 · Accession: 0001493152-24-041296
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File numbers found in text: 333-281067
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CORRESP
1
filename1.htm
DIH
HOLDING US, INC.
77
Accord Park Drive; Suite D-1
Norwell,
MA
Telephone:
877-944-2200
VIA
EDGAR
October
16, 2023
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Juan Grana
Re:
DIH
Holding US, Inc.
Registration
Statement on Form S-1
File
No. 333-281067
Dear
Mr. Grana:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the registrant DIH Holding US, Inc. hereby requests acceleration of effectiveness
of the above-referenced Registration Statement so that it will become effective at 4:15 p.m. ET on Friday, October 18, 2024, or as soon
as practicable thereafter.
Very
truly yours,
DIH
HOLDING US, INC.
By:
/s/
Jason Chen
Name:
Jason
Chen
Title:
Chief
Executive Officer