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CORRESP Filing

Robot Consulting Co., Ltd.
Date: June 26, 2025 · CIK: 0002007599 · Accession: 0001641172-25-016609

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File numbers found in text: 333-284875

Date
June 26, 2025
Author
Robot
Form
CORRESP
Company
Robot Consulting Co., Ltd.

Letter

Robot Consulting Co., Ltd.

June 26, 2025

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

F Street, N.E.

Washington, DC 20549

Attention: Robert Littlepage

Mitchell Austin

Larry Spirgel

Re: Robot Consulting Co., Ltd.

Registration Statement on Form F-1, as Amended

Initially Filed on February 12, 2025

File No. 333-284875

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Robot Consulting Co., Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on June 30, 2025, or as soon thereafter as practicable.

Very
truly yours,
Robot
Consulting Co., Ltd.

Show Raw Text
CORRESP
 1
 filename1.htm

 Robot
Consulting Co., Ltd.

 June
26, 2025

 Via
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Technology

 100
F Street, N.E.

 Washington,
DC 20549

 Attention:
 Robert
 Littlepage

 Mitchell
 Austin

 Larry
 Spirgel

 Re:
 Robot
 Consulting Co., Ltd.

 Registration
 Statement on Form F-1, as Amended

 Initially
 Filed on February 12, 2025

 File
 No. 333-284875

 Ladies
and Gentlemen:

 In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Robot Consulting Co., Ltd.
hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and
that the Registration Statement become effective at 4:30 p.m., Eastern Time, on June 30, 2025, or as soon thereafter as practicable.

 Very
 truly yours,

 Robot
 Consulting Co., Ltd.

 By:
 /s/
 Hidetoshi Yokoyama

 Name:
 Hidetoshi
 Yokoyama

 Title:
 Representative
 Director and Chairman