CORRESP Filing
Robot Consulting Co., Ltd.
Date: June 26, 2025 · CIK: 0002007599 · Accession: 0001641172-25-016611
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-284875
Letter
June 26, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
F Street, N.E.
Washington, D.C. 20549
Attention:
Robert Littlepage
Mariam Mansaray
Mitchell Austin
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:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Robot Consulting Co., Ltd. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on June 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Hunter Taubman Fischer & Li LLC, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[ Signature Page Follows ]
Very
truly yours,
D.
BORAL CAPITAL LLC
Show Raw Text
CORRESP 1 filename1.htm June 26, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Robert Littlepage Mariam Mansaray Mitchell Austin 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: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins in the request of Robot Consulting Co., Ltd. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on June 30, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Hunter Taubman Fischer & Li LLC, request by telephone that such Registration Statement be declared effective. Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [ Signature Page Follows ] Very truly yours, D. BORAL CAPITAL LLC By: /s/ Philip Wiederlight Name: Philip Wiederlight Title: Chief Operating Officer [ Signature Page to Underwriter's Acceleration Request Letter ]