SecProbe.io

CORRESP
 1
 filename1.htm

 Robot
Consulting Co., Ltd.

 March
28, 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

 Mitchell
 Austin

 Jan
 Woo

 Re:
 Robot
 Consulting Co., Ltd.

 Amendment
 No. 2 to Registration Statement on Form F-1

 Filed
 March 26, 2025

 File
 No. 333-284875

 Ladies
and Gentlemen:

 This
letter is in response to the letter dated March 28, 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. 3 to Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany
this letter.

 Amendment
No. 2 to Registration Statement on Form F-1

 Exhibit
Index

 Consent
of Grassi & Co., CPAs, P.C., page II-4

 1.
Please have your auditor consent to the use of their report dated September 11, 2024, except for Note 11, Note 17 and Note 20, as to
which the date is February 12, 2025.

 Response:
 In response to the Staff's comment, we have filed a revised consent letter as Exhibit 23.1 to the Amended 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