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SEC Company Response from Perpetuals.com (PDC) — Dec 2, 2025

Perpetuals.com Ltd
Date: Dec. 2, 2025 · CIK: 0001944399 · Accession: 0001213900-25-117491

Offering / Registration Process

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SEC Posture
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Summary

Reasoning

File numbers found in text: 333-291781

Date
December 2, 2025
Author
/s/ Satoshi Kobayashi
Form
CORRESP
Company
Perpetuals.com Ltd

Letter

Via EDGAR Division of Corporation Finance Office of Technology Attention: Mr. Matt Derby December 2, 2025 Re: Earlyworks Co., Ltd. Registration Statement on Form F-1 (File No. 333-291781) Filed November 25, 2025

Dear Mr. Derby:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Earlyworks Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 4:00 p.m. ET on December 4, 2025, or as soon as thereafter practicable.

Very truly yours,
/s/ Satoshi Kobayashi

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CORRESP
 1
 filename1.htm

 Earlyworks Co., Ltd.

 Via EDGAR

 Division of Corporation Finance

 Office of Technology

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Mr. Matt Derby

 December 2, 2025

 Re:
 Earlyworks Co., Ltd.

 Registration Statement on Form F-1 (File No. 333-291781)

 Filed November 25, 2025

 Dear Mr. Derby:

 Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Earlyworks Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that
it will become effective at 4:00 p.m. ET on December 4, 2025, or as soon as thereafter practicable.

 Very truly yours,

 /s/ Satoshi Kobayashi

 Name:
 Satoshi Kobayashi

 Title:
 Chief Executive Officer, Interim Chief Financial Officer and Representative Director

 cc:
 Ying Li, Esq.

 Hunter Taubman Fischer & Li LLC