Correspondence 0001193125-23-191302 from Earlyworks Co., Ltd. (ELWS) (CIK 0001944399) (PDC)
Earlyworks Co., Ltd. (ELWS) (CIK 0001944399)
Date: July 21, 2023 · CIK: 0001944399 · Accession: 0001193125-23-191302
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File numbers found in text: 333-269068
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CORRESP 1 filename1.htm CORRESPONDENCE Earlyworks Co., Ltd. July 21, 2023 Via EDGAR Alexandra Barone Jan Woo U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Mail Stop 4631 Washington, DC 20549 Re: Earlyworks Co., Ltd. Registration Statement on Form F-1, as amended Initially Filed on December 30, 2022 File No. 333-269068 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Earlyworks Co., Ltd. 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 12:00 p.m., Eastern Time, on July 24, 2023, or as soon thereafter as practicable. Very truly yours, Earlyworks Co., Ltd. By: /s/ Satoshi Kobayashi Name: Satoshi Kobayashi Title: Chief Executive Officer and Representative Director