CORRESP Filing
PicoCELA Inc.
Date: May 5, 2025 · CIK: 0002018462 · Accession: 0001641172-25-008674
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-285764
Letter
May 5, 2025
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eranga Dias
Re: PicoCELA Inc.
Registration Statement on Form F-1, as amended File No. 333-285764
Withdrawal Request
Ladies and Gentlemen:
Reference is made to the letter, filed as correspondence via EDGAR on May 1, 2025, in which Revere Securities LLC joined PicoCELA Inc. in requesting the acceleration of the effective date of the above-referenced Registration Statement for May 5, 2025, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Very truly yours,
REVERE SECURITIES LLC
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CORRESP 1 filename1.htm May 5, 2025 Via EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Eranga Dias Re: PicoCELA Inc. Registration Statement on Form F-1, as amended File No. 333-285764 Withdrawal Request Ladies and Gentlemen: Reference is made to the letter, filed as correspondence via EDGAR on May 1, 2025, in which Revere Securities LLC joined PicoCELA Inc. in requesting the acceleration of the effective date of the above-referenced Registration Statement for May 5, 2025, at 4:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. Very truly yours, REVERE SECURITIES LLC By: /s/ Dajiang Guo Name: Dajiang Guo Title: CEO, Head of Investment Banking