Correspondence 0001193125-23-194673 from PIXIE DUST TECHNOLOGIES, INC. (CIK 0001962845)
PIXIE DUST TECHNOLOGIES, INC. (CIK 0001962845)
Date: July 26, 2023 · CIK: 0001962845 · Accession: 0001193125-23-194673
AI Filing Summary & Sentiment
File numbers found in text: 333-272476, 333-273284
Letter
Pixie Dust Technologies, Inc.
2-20-5 Kanda Misaki-cho, Chiyoda-ku
Tokyo, 101-0061, Japan
July 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C.
Attention: Michael Fay
Brian Cascio
Jordan Nimitz
Katherine Bagley
Re: Pixie Dust Technologies, Inc.
Registration Statement on Form F-1 (File No. 333-272476)
Registration Statement on Form F-6 (File No. 333-273284)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Pixie Dust Technologies, Inc., a foreign private issuer organized under the laws of Japan (the “Company”), hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-272476) so that such Registration Statement shall become effective at 4:00 p.m. (EDT) on July 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Greenberg Traurig, LLP., by calling Barbara Jones, Esq. at 310.586.7773.
The Company also requests that the Company’s Registration Statement on Form F-6 (File No. 333-273284) be declared effective simultaneously with the Registration Statement on Form F-1.
The Company acknowledges the following:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Pixie Dust Technologies, Inc.
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CORRESP 1 filename1.htm CORRESP Pixie Dust Technologies, Inc. 2-20-5 Kanda Misaki-cho, Chiyoda-ku Tokyo, 101-0061, Japan July 26, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attention: Michael Fay Brian Cascio Jordan Nimitz Katherine Bagley Re: Pixie Dust Technologies, Inc. Registration Statement on Form F-1 (File No. 333-272476) Registration Statement on Form F-6 (File No. 333-273284) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Pixie Dust Technologies, Inc., a foreign private issuer organized under the laws of Japan (the “Company”), hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-272476) so that such Registration Statement shall become effective at 4:00 p.m. (EDT) on July 31, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Greenberg Traurig, LLP., by calling Barbara Jones, Esq. at 310.586.7773. The Company also requests that the Company’s Registration Statement on Form F-6 (File No. 333-273284) be declared effective simultaneously with the Registration Statement on Form F-1. The Company acknowledges the following: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Pixie Dust Technologies, Inc. By: /s/ Yoichi Ochiai Name: Yoichi Ochiai Title: Chief Executive Officer cc: Yoshiyuki Sekine, Chief Financial Officer, Pixie Dust Technologies, Inc. Barbara Jones, Esq., Greenberg Traurig, LLP Koji Ishikawa, Esq., Greenberg Traurig Tokyo Law Offices [Signature Page to Acceleration Request]