CORRESP Filing
rYojbaba Co., Ltd.
Date: July 29, 2025 · CIK: 0002012600 · Accession: 0001641172-25-021411
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File numbers found in text: 333-281225
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CORRESP 1 filename1.htm RYOJBABA CO., LTD. 4-3-1, Ohashi, Minami-Ku Fukuoka-Shi, Fukuoka, 815-0033, Japan July 29, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Nicholas Nalbantian Dietrich King Re: rYojbaba Co., Ltd. Registration Statement on Form F-1 CIK No. 0002012600 File No. 333-281225 Dear Mr. Nalbantian and Mr. King: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), rYojbaba Co., Ltd. (the "Company") respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form F-1 (the "Registration Statement") and declare such Registration Statement effective at 4:30 p.m., Eastern Time, on Thursday, July 31, 2025, or as soon thereafter as practicable. Under separate cover, you will receive today a letter from the representative of the underwriters of the proposed offering joining in the Company's request for acceleration of the effectiveness of the Registration Statement. It would be appreciated if, as soon as the Registration Statement is declared effective, you would inform Craig D. Linder, Esq. of Anthony, Linder & Cacomanolis, PLLC at (561) 514-0936. * * * * Very Truly Yours, rYojbaba Co., Ltd. /s/ Ryoji Baba Ryoji Baba Chief Executive Officer cc: Craig D. Linder, Esq.