Correspondence 0001493152-24-050906 from PicoCELA Inc. (PCLA)
PicoCELA Inc.
Date: Dec. 20, 2024 · CIK: 0002018462 · Accession: 0001493152-24-050906
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282931
Letter
PicoCELA Inc.
December 20, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
F Street, N.E.
Washington, DC 20549
Attention: Eiko Yaoita Pyles
Kevin Stertzel
Bradley Ecker
Jennifer Angelini
Re: PicoCELA Inc.
Registration Statement on Form F-1, as Amended
Initially Filed on October 31, 2024
File No. 333-282931
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, PicoCELA Inc. 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 4:00 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable.
Very
truly yours,
PicoCELA
Inc.
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PicoCELA
Inc.
December
20, 2024
Via
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, N.E.
Washington,
DC 20549
Attention:
Eiko
Yaoita Pyles
Kevin
Stertzel
Bradley
Ecker
Jennifer
Angelini
Re:
PicoCELA
Inc.
Registration
Statement on Form F-1, as Amended
Initially
Filed on October 31, 2024
File
No. 333-282931
Ladies
and Gentlemen:
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, PicoCELA Inc. 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 4:00 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable.
Very
truly yours,
PicoCELA
Inc.
By:
/s/
Hiroshi Furukawa
Name:
Hiroshi
Furukawa
Title:
Chief
Executive Officer