SEC Comment Letter 0000000000-24-005663 to WARRANTEE INC. (CIK 0001900564)
WARRANTEE INC. (CIK 0001900564)
Date: May 16, 2024 · CIK: 0001900564 · Accession: 0000000000-24-005663
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File numbers found in text: 001-41433
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United States securities and exchange commission logo
May 16, 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 on the above captioned filing on February 27, 2024. On April 10,
2024, we issued a follow-up letter informing you that comment(s) remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, 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