Correspondence 0001493152-25-004152 from DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
DIH HOLDING US, INC. (DHAI, DHAIW) (CIK 0001883788)
Date: Jan. 29, 2025 · CIK: 0001883788 · Accession: 0001493152-25-004152
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File numbers found in text: 333-283853
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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
January
29, 2025
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Robert Augustin
Re:
DIH
Holding US, Inc.
Registration
Statement on Form S-1
File
No. 333-283853
Dear
Mr. Augustin:
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 5:00 p.m. ET on Thursday, January 30, 2025, or as
soon as practicable thereafter.
Very
truly yours,
DIH
HOLDING US, INC.
By:
/s/
Jason Chen
Name:
Jason
Chen
Title:
Chief
Executive Officer