CORRESP Filing
HeartCore Enterprises, Inc.
Date: Sept. 11, 2025 · CIK: 0001892322 · Accession: 0001493152-25-013088
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288937
Letter
Office of Technology Attention: Ms. Kathleen Krebs Mr. Larry Spirgel Re: HeartCore Enterprises, Inc. Registration Statement Filed on Resale Form S-1 (File No. 333-288937)
Dear Ms. Krebs and Mr. Spirgel:
On behalf of HeartCore Enterprises, Inc. (the "Company"), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Monday, September 15, 2025, or as soon thereafter as is practicable.
The Company acknowledges that:
● should the U.S. Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/
Sumitaka Yamamoto
Show Raw Text
CORRESP 1 filename1.htm HEARTCORE ENTERPRISES, INC. 1-2-33, Higashigotanda, Shinagawa-ku Tokyo, Japan 141-0022 September 11, 2025 CORRESPONDENCE FILING VIA EDGAR U.S. Securities and Exchange Commission Department of Corporate Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Kathleen Krebs Mr. Larry Spirgel Re: HeartCore Enterprises, Inc. Registration Statement Filed on Resale Form S-1 (File No. 333-288937) Dear Ms. Krebs and Mr. Spirgel: On behalf of HeartCore Enterprises, Inc. (the "Company"), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Monday, September 15, 2025, or as soon thereafter as is practicable. The Company acknowledges that: ● should the U.S. Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; ● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, /s/ Sumitaka Yamamoto Sumitaka Yamamoto Chief Executive Officer cc: Craig D. Linder, Esq./Anthony, Linder & Cacomanolis, PLLC