Correspondence 0001829126-25-007642 from LEIFRAS Co., Ltd. (LFS) (CIK 0002030277)
LEIFRAS Co., Ltd. (LFS) (CIK 0002030277)
Date: Sept. 25, 2025 · CIK: 0002030277 · Accession: 0001829126-25-007642
AI Filing Summary & Sentiment
File numbers found in text: 333-283712
Letter
LEIFRAS Co., Ltd.
September 25, 2025
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, DC 20549
Attention: Scott Stringer
Adam Phippen
Rucha Pandit
Donald Field
Re: LEIFRAS Co., Ltd.
Registration Statement on Form F-1, as Amended
Initially Filed on December 10, 2024
File No. 333-283712
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, LEIFRAS Co., Ltd. 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 September 29, 2025, or as soon thereafter as practicable.
Very truly yours,
LEIFRAS Co., Ltd.
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LEIFRAS Co., Ltd.
September 25, 2025
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, DC 20549
Attention:
Scott Stringer
Adam Phippen
Rucha Pandit
Donald Field
Re:
LEIFRAS Co., Ltd.
Registration Statement on Form F-1, as Amended
Initially Filed on December 10, 2024
File No. 333-283712
Ladies and Gentlemen:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, LEIFRAS Co., Ltd. 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 September 29, 2025, or as soon thereafter as practicable.
Very truly yours,
LEIFRAS Co., Ltd.
By:
/s/ Kiyotaka Ito
Name:
Kiyotaka Ito
Title:
Representative Director and Chief Executive Officer