CORRESP Filing
Robot Consulting Co., Ltd.
Date: April 18, 2025 · CIK: 0002007599 · Accession: 0001641172-25-005433
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284875
Referenced dates: April 17, 2025
Letter
Robot Consulting Co., Ltd.
April 18, 2025
Via EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
F Street, NE
Washington, D.C., 20549
Attention:
Robert Littlepage
Mitchell Austin
Larry Spirgel
Re: Robot Consulting Co., Ltd.
Amendment No. 5 to Registration Statement on Form F-1
Filed April 14, 2025
File No. 333-284875
Ladies and Gentlemen:
This letter is in response to the letter dated April 17, 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. 6 to Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany this letter.
Amendment No. 5 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 inclusion of their report in the most recently filed amendment to this registration statement.
Response: In response to the Staff's comment, we have filed a revised consent letter as Exhibit 23.1 to the Amended Registration Statement.
2. Please include in your Exhibit Index a reference to Exhibit 99.2, "Request for Waiver and Representation under Item 8.A.4 of Form 20-F."
Response: In response to the Staff's comment, we have revised the Exhibit Index in the Amended Registration Statement to include a reference to Exhibit 99.2, "Request for Waiver and Representation under Item 8.A.4 of Form 20-F."
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. April 18, 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 Larry Spirgel Re: Robot Consulting Co., Ltd. Amendment No. 5 to Registration Statement on Form F-1 Filed April 14, 2025 File No. 333-284875 Ladies and Gentlemen: This letter is in response to the letter dated April 17, 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. 6 to Registration Statement on Form F-1 (the "Amended Registration Statement") is being filed to accompany this letter. Amendment No. 5 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 inclusion of their report in the most recently filed amendment to this registration statement. Response: In response to the Staff's comment, we have filed a revised consent letter as Exhibit 23.1 to the Amended Registration Statement. 2. Please include in your Exhibit Index a reference to Exhibit 99.2, "Request for Waiver and Representation under Item 8.A.4 of Form 20-F." Response: In response to the Staff's comment, we have revised the Exhibit Index in the Amended Registration Statement to include a reference to Exhibit 99.2, "Request for Waiver and Representation under Item 8.A.4 of Form 20-F." 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