Correspondence 0001641172-25-000034 from Robot Consulting Co., Ltd. (LAWR)
Robot Consulting Co., Ltd.
Date: March 19, 2025 · CIK: 0002007599 · Accession: 0001641172-25-000034
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284875
Referenced dates: February 26, 2025
Letter
Robot Consulting Co., Ltd.
March 19, 2025
Via EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
Claire DeLabar
Robert Littlepage
Mariam Mansaray
Mitchell Austin
Re: Robot Consulting Co., Ltd.
Registration Statement on Form F-1
Filed February 12, 2025
File No. 333-284875
Ladies and Gentlemen:
This letter is in response to the letter dated February 26, 2025, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Robot Consulting Co., Ltd. (the "Company," "we," "us," and "our"). For ease of reference, we have recited the Commission's comments in this response and numbered them accordingly. An amended Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany this letter.
Registration Statement on Form F-1
Cover Page
1. Please revise the cover page to disclose the size of the underwriters' over-allotment option.
Response: In response to the Staff's comment, we have revised cover page of the Amended Registration Statement to include the size of the underwriters' over-allotment option.
Dilution, page 37
2. Please revise to state that you have a net tangible deficit rather than net tangible book value for the period presented.
Response: In response to the Staff's comment, we have revised page 37 of the Amended Registration Statement to include the net tangible deficit, instead of the net tangible book value, for the period presented.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very truly yours,
/s/
Amit Takur
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CORRESP 1 filename1.htm Robot Consulting Co., Ltd. March 19, 2025 Via EDGAR Division of Corporation Finance Office of Technology U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Claire DeLabar Robert Littlepage Mariam Mansaray Mitchell Austin Re: Robot Consulting Co., Ltd. Registration Statement on Form F-1 Filed February 12, 2025 File No. 333-284875 Ladies and Gentlemen: This letter is in response to the letter dated February 26, 2025, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Robot Consulting Co., Ltd. (the "Company," "we," "us," and "our"). For ease of reference, we have recited the Commission's comments in this response and numbered them accordingly. An amended Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany this letter. Registration Statement on Form F-1 Cover Page 1. Please revise the cover page to disclose the size of the underwriters' over-allotment option. Response: In response to the Staff's comment, we have revised cover page of the Amended Registration Statement to include the size of the underwriters' over-allotment option. Dilution, page 37 2. Please revise to state that you have a net tangible deficit rather than net tangible book value for the period presented. Response: In response to the Staff's comment, we have revised page 37 of the Amended Registration Statement to include the net tangible deficit, instead of the net tangible book value, for the period presented. We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206. Very truly yours, /s/ Amit Takur Name: Amit Takur Title: Chief Executive Officer and Director cc: Ying Li, Esq. Hunter Taubman Fischer & Li LLC