CORRESP Filing
PicoCELA Inc.
Date: May 5, 2025 · CIK: 0002018462 · Accession: 0001641172-25-008672
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285764
Letter
Via EDGAR Division of Corporation Finance Office of Manufacturing 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 Withdrawal of Acceleration Request
Dear Mr. Dias:
Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on May 1, 2025, in which we requested the acceleration of the effective date of the above-captioned Registration Statement for May 5, 2025, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. PicoCELA Inc. is no longer requesting that such Registration Statement be declared effective at such date and time, and we hereby formally withdraw our request for acceleration of the effective date of the above-captioned Registration Statement.
Please contact Ying Li of Hunter Taubman Fischer & Li LLC, at (212) 530-2206, if you have any questions or concerns regarding this matter.
Very truly yours,
PicoCELA Inc.
Show Raw Text
CORRESP 1 filename1.htm PicoCELA Inc. May 5, 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 Withdrawal of Acceleration Request Dear Mr. Dias: Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on May 1, 2025, in which we requested the acceleration of the effective date of the above-captioned Registration Statement for May 5, 2025, at 4:00 p.m. Eastern Time, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. PicoCELA Inc. is no longer requesting that such Registration Statement be declared effective at such date and time, and we hereby formally withdraw our request for acceleration of the effective date of the above-captioned Registration Statement. Please contact Ying Li of Hunter Taubman Fischer & Li LLC, at (212) 530-2206, if you have any questions or concerns regarding this matter. 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