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SEC Company Response from SFIDA X, Inc. (CIK 0002035964) — Dec 30, 2025

SFIDA X, Inc. (CIK 0002035964)
Date: Dec. 30, 2025 · CIK: 0002035964 · Accession: 0001493152-25-029503

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File numbers found in text: 333-284025

Date
Dec. 30, 2025
Author
Chief
Form
CORRESP
Company
SFIDA X, Inc. (CIK 0002035964)

Letter

SFIDA X, Inc.

Sumitomo Fudosan Shinjuku Central Park Tower, 11F

6-18-1 Nishi-Shinjuku, Shinjuku-ku

Tokyo 160-0023, Japan

December 30, 2025

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

F Street, N.E.

Washington, DC 20549

Attention: Uwem Bassey

Jeff Kauten

Re: SFIDA X, Inc. (the “Company”)

Registration Statement on Form F-1, as Amended

Initially Filed on December 23, 2024

File No. 333-284025 (the “Registration Statement)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities and Exchange Commission take appropriate action to cause the Registration Statement to become effective on December 31, 2025 at 5:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Very
truly yours,
SFIDA
X, Inc.

Show Raw Text
CORRESP
1
filename1.htm

SFIDA
X, Inc.

Sumitomo
Fudosan Shinjuku Central Park Tower, 11F

6-18-1
Nishi-Shinjuku, Shinjuku-ku

Tokyo
160-0023, Japan

December
30, 2025

Via
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Technology

100
F Street, N.E.

Washington,
DC 20549

    Attention:
    Uwem
    Bassey

    Jeff
    Kauten

    Re:
    SFIDA
    X, Inc. (the “Company”)

    Registration
    Statement on Form F-1, as Amended

    Initially
    Filed on December 23, 2024

    File
    No. 333-284025 (the “Registration Statement)

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), the Company requests that the Securities
and Exchange Commission take appropriate action to cause the Registration Statement to become effective on December 31, 2025 at 5:00
p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone
call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

    Very
    truly yours,

    SFIDA
    X, Inc.

    By:
    /s/
    Etsuro Sumita

    Name:
    Etsuro
    Sumita

    Title:
    Chief
    Executive Officer

    cc:
    John
    Stapleton, Esq., Taft Stettinius & Hollister LLP