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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

AI Filing Summary & Sentiment

File numbers found in text: 333-281067

Date
Oct. 16, 2024
Author
Chief
Form
CORRESP
Company
DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)

Letter

VIA EDGAR Division of Corporation Finance 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.

Show Raw Text
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