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
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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