Correspondence 0001193125-23-194677 from PIXIE DUST TECHNOLOGIES, INC. (CIK 0001962845)
PIXIE DUST TECHNOLOGIES, INC. (CIK 0001962845)
Date: July 26, 2023 · CIK: 0001962845 · Accession: 0001193125-23-194677
AI Filing Summary & Sentiment
File numbers found in text: 333-272476
Letter
July 26, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Industrial Applications and Services
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Jordan Nimitz and Katherine Bagley
Re:
Pixie Dust Technologies, Inc.
Registration Statement on Form F-1
Initially filed June 7, 2023, as amended
File No. 333-272476
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as the representative of the prospective underwriters of the proposed offering by Pixie Dust Technologies, Inc. (the “Company”), hereby join the Company’s request that the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on July 31, 2023, or as soon thereafter as is practicable, or at such other time as the Company or its counsel, Greenberg Traurig, LLP, may request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated July 24, 2023, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
The undersigned, as the representative of the prospective underwriters of the proposed offering, advise on behalf of the underwriters that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
BOUSTEAD SECURITIES, LLC
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CORRESP 1 filename1.htm CORRESP July 26, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549-3561 Attn: Jordan Nimitz and Katherine Bagley Re: Pixie Dust Technologies, Inc. Registration Statement on Form F-1 Initially filed June 7, 2023, as amended File No. 333-272476 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as the representative of the prospective underwriters of the proposed offering by Pixie Dust Technologies, Inc. (the “Company”), hereby join the Company’s request that the effectiveness of the above-referenced Registration Statement (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on July 31, 2023, or as soon thereafter as is practicable, or at such other time as the Company or its counsel, Greenberg Traurig, LLP, may request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated July 24, 2023, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus. The undersigned, as the representative of the prospective underwriters of the proposed offering, advise on behalf of the underwriters that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, BOUSTEAD SECURITIES, LLC By: /s/ Keith Moore Name: Keith Moore Title: Chief Executive Officer