SecProbe.io

CORRESP
1
filename1.htm

Metros
Development Co., Ltd.

Tolerance
Ginza Building 6F

3-9-7,
Ginza, Chuo-ku

Tokyo
1040061, Japan

February
15, 2024

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.

    Withdrawal
    of Acceleration Request for Registration Statement on Form F-1

    File
    No. 333-274696

Dear
Ms. De Lorenzo and Ms. Lippmann:

Reference
is made to our letter, dated February 13, 2024, in which we requested acceleration of the effective date of the above referenced Registration
Statement to 5:00 p.m., Eastern Time, on February 15, 2024. We are no longer requesting that such Registration Statement be declared
effective at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

    Very
    truly yours,

    Metros
    Development Co., Ltd.

    By:

    /s/
    Yoshihiro Koshiba

    Yoshihiro
    Koshiba

    Chief
    Executive Officer

cc:
Craig D. Linder, Esq.