SEC Comment Letter 0000000000-24-003875 to WARRANTEE INC. (CIK 0001900564)
WARRANTEE INC. (CIK 0001900564)
Date: April 10, 2024 · CIK: 0001900564 · Accession: 0000000000-24-003875
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File numbers found in text: 001-41433
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United States securities and exchange commission logo
April 10, 2024
Yusuke Shono
Chief Executive Officer and Director
Warrantee Inc.
1103, Kitahama Craft
2-4-1 Doshomachi, Chuo-ku
Osaka City, Osaka 541-0045, Japan
Re:Warrantee Inc.
Form 20-F for Fiscal Year Ended March 31, 2023
File No. 001-41433
Dear Yusuke Shono:
We issued comments to you on the above captioned filing and your Forms 6-K on
February 27, 2024. As of the date of this letter, these comments remain outstanding and
unresolved. We expect you to provide a complete, substantive response to these comments by
April 24, 2024.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filings and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Keira Nakada at 202-551-3659 or Rufus Decker at 202-551-3769 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services