Correspondence 0001641172-25-000734 from Robot Consulting Co., Ltd. (LAWR)
Robot Consulting Co., Ltd.
Date: March 26, 2025 · CIK: 0002007599 · Accession: 0001641172-25-000734
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284875
Referenced dates: March 25, 2025
Letter
Robot Consulting Co., Ltd.
March 26, 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:
Robert Littlepage
Mariam Mansaray
Mitchell Austin
Re: Robot Consulting Co., Ltd.
Amendment No. 1 to Registration Statement on Form F-1
Filed March 19, 2025
File No. 333-284875
Ladies and Gentlemen:
This letter is in response to the letter dated March 25, 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 Amendment No. 2 to Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany this letter.
Amendment No. 1 to Registration Statement on Form F-1
Management, page 66
1. We note your disclosure on pages 68 and 69 where you state that your board consists of eight directors. However, in your management section on page 66 you only identify six directors. Please revise to reconcile this discrepancy or advise. Additionally, the signature section on page II-5 provides the signature of four directors. Instruction 1 to Signatures of Form F-1 requires a registration statement be signed by at least a majority of the board of directors or persons performing similar functions. Ensure at least a majority of the board of directors signs the registration statement.
Response: In response to the Staff's comment, we have revised the disclosure on pages 68 and 69 of the Amended Registration Statement to clarify that the Company's board of directors consists of six directors. We also confirm that at least a majority of the board of directors has signed the registration statement.
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
Show Raw Text
CORRESP 1 filename1.htm Robot Consulting Co., Ltd. March 26, 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: Robert Littlepage Mariam Mansaray Mitchell Austin Re: Robot Consulting Co., Ltd. Amendment No. 1 to Registration Statement on Form F-1 Filed March 19, 2025 File No. 333-284875 Ladies and Gentlemen: This letter is in response to the letter dated March 25, 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 Amendment No. 2 to Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany this letter. Amendment No. 1 to Registration Statement on Form F-1 Management, page 66 1. We note your disclosure on pages 68 and 69 where you state that your board consists of eight directors. However, in your management section on page 66 you only identify six directors. Please revise to reconcile this discrepancy or advise. Additionally, the signature section on page II-5 provides the signature of four directors. Instruction 1 to Signatures of Form F-1 requires a registration statement be signed by at least a majority of the board of directors or persons performing similar functions. Ensure at least a majority of the board of directors signs the registration statement. Response: In response to the Staff's comment, we have revised the disclosure on pages 68 and 69 of the Amended Registration Statement to clarify that the Company's board of directors consists of six directors. We also confirm that at least a majority of the board of directors has signed the registration statement. 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