Correspondence 0001493152-23-042958 from Metros Development Co., Ltd. (MTRS) (CIK 0001984076)
Metros Development Co., Ltd. (MTRS) (CIK 0001984076)
Date: Nov. 28, 2023 · CIK: 0001984076 · Accession: 0001493152-23-042958
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File numbers found in text: 333-274696
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CORRESP
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Metros
Development Co., Ltd.
Ginza
Sanno Building 7F
4-10-10,
Ginza, Chuo-ku
Tokyo,
Japan
November
28, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Real Estate & Construction
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Catherine
De Lorenzo
Brigitte
Lippmann
Re:
Metros
Development Co., Ltd.
Registration
Statement on Form F-1
CIK
No. 0001984076
File
No. 333-274696
Dear
Ms. De Lorenzo and Ms. Lippmann:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Metros Development Co., Ltd. (the “Company”)
respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement
on Form F-1 (the “Registration Statement”) and declare such Registration Statement effective at 4:30 p.m., Eastern Time,
on Thursday, November 30, 2023, or as soon thereafter as practicable.
Under
separate cover, you will receive today a letter from the representatives of the underwriters of the proposed offering joining in the
Company’s request for acceleration of the effectiveness of the Registration Statement.
It
would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Craig D. Linder, Esq. of Anthony
L.G., PLLC at (561) 514-0936.
*
* * *
Very
Truly Yours,
Metros
Development Co., Ltd.
/s/
Yoshihiro Koshiba
Yoshihiro
Koshiba
Chief
Executive Officer
cc:
Craig D. Linder, Esq.