Correspondence 0001104659-23-075848 from WARRANTEE INC. (CIK 0001900564)
WARRANTEE INC. (CIK 0001900564)
Date: June 28, 2023 · CIK: 0001900564 · Accession: 0001104659-23-075848
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File numbers found in text: 333-272367
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CORRESP
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Warrantee Inc.
June 28, 2023
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
Kate Beukenkamp
Dietrich King
Re:
Warrantee Inc.
Registration Statement on Form F-1, as amended
Initially Filed on June 2, 2023
File No. 333-272367
Ladies and Gentlemen:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Warrantee Inc. hereby requests that the effectiveness
of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become
effective at 4:30 p.m., Eastern Time, on June 30, 2023, or as soon thereafter as practicable.
Very truly yours,
Warrantee Inc.
By:
/s/ Yusuke Shono
Name:
Yusuke Shono
Title:
Chief Executive Officer