CORRESP Filing
PicoCELA Inc.
Date: May 1, 2025 · CIK: 0002018462 · Accession: 0001641172-25-008041
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285764
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing Attention: Eranga Dias Re: PicoCELA Inc. Registration Statement on Form F-1, as amended (File No. 333-285764) Initially Filed on March 13, 2025
Dear Mr. Dias:
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 (the "Registration Statement") be accelerated to and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, of May 5, 2025, or as soon thereafter as practicable.
Very
truly yours,
PicoCELA
Inc.
Show Raw Text
CORRESP 1 filename1.htm PicoCELA Inc. May 1, 2025 Via EDGAR Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Eranga Dias Re: PicoCELA Inc. Registration Statement on Form F-1, as amended (File No. 333-285764) Initially Filed on March 13, 2025 Dear Mr. Dias: 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 (the "Registration Statement") be accelerated to and that the Registration Statement becomes effective at 4:00 p.m., Eastern Time, of May 5, 2025, or as soon thereafter as practicable. Very truly yours, PicoCELA Inc. By: /s/ Hiroshi Furukawa Name: Hiroshi Furukawa Title: Chief Executive Officer and Representative Director cc: Ying Li, Esq. Hunter Taubman Fischer & Li LLC