Correspondence 0001104659-23-102789 from LEAD REAL ESTATE CO., LTD (LRE) (CIK 0001888980) (LRE)
LEAD REAL ESTATE CO., LTD (LRE) (CIK 0001888980)
Date: Sept. 21, 2023 · CIK: 0001888980 · Accession: 0001104659-23-102789
AI Filing Summary & Sentiment
File numbers found in text: 333-266762
Letter
EF HUTTON
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
VIA EDGAR
September 21, 2023
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549-3561
Re:
Lead Real Estate Co., Ltd (the “Company”)
Registration Statement on Form F-1
File No. 333-266762 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division of Benchmark Investments, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Tuesday, September 26, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the several underwriters, wish to advise you that, through the date hereof we distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the Preliminary Prospectus dated May 25, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
EF HUTTON, division of Benchmark Investments, LLC
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EF HUTTON
division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
VIA EDGAR
September 21, 2023
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549-3561
Re:
Lead Real Estate Co., Ltd (the “Company”)
Registration Statement on Form F-1
File No. 333-266762 (the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 of the
General Rules and Regulations promulgated under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton,
division of Benchmark Investments, LLC, as representative of the underwriters of the offering, hereby joins the request of the Company
that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Tuesday,
September 26, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.
Pursuant to Rule 460 of
the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act, we, acting on behalf of the
several underwriters, wish to advise you that, through the date hereof we distributed to each underwriter or dealer, who is
reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the Preliminary
Prospectus dated May 25, 2023, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We have complied and will continue to comply with
the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
EF HUTTON, division of Benchmark Investments, LLC
By:
/s/ Sam Fleischman
Name: Sam Fleischman
Title: Supervisory Principal