SecProbe.io

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Lead Real Estate Co., Ltd

September 21, 2023

Via Edgar

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Mr. Ameen Hamady

    Mr. Wilson Lee

    Mr. Jeffery Gabor

    Mr. Ruairi Regan

    Re:
    Lead Real Estate Co., Ltd

    Registration Statement on Form F-1, as amended

    Initially Filed on August 11, 2022

    File No. 333-266762

Ladies and Gentlemen:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Lead Real Estate Co., Ltd hereby requests that
the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”),
be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 26, 2023, or as soon thereafter
as practicable.

    Very truly yours,

    Lead Real Estate Co., Ltd

    By:
    /s/ Eiji Nagahara

    Name:
    Eiji Nagahara

    Title:
    Representative Director, President, and Chief Executive Officer