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CORRESP Filing

rYojbaba Co., Ltd.
Date: July 29, 2025 · CIK: 0002012600 · Accession: 0001641172-25-021411

Offering / Registration Process

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File numbers found in text: 333-281225

Date
July 29, 2025
Author
Chief
Form
CORRESP
Company
rYojbaba Co., Ltd.

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Attention: Nicholas Nalbantian 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.

Show Raw Text
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.