SEC Company Response from RIKU DINING GROUP Ltd (CIK 0002058976) — Dec 29, 2025
RIKU DINING GROUP Ltd (CIK 0002058976)
Date: Dec. 29, 2025 · CIK: 0002058976 · Accession: 0001493152-25-029310
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File numbers found in text: 333-290212
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CORRESP
1
filename1.htm
RIKU
DINING GROUP LTD
December
29, 2025
Via
EDGAR
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
D.C., 20549
Attention:
Eddie
Kim and Mara Ranson
Re:
RIKU DINING GROUP Ltd
Registration Statement
on Form F-1, as amended
Initially Filed on September
12, 2025
File No. 333-290212
Dear
Eddie Kim and Mara Ranson:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, RIKU DINING GROUP 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 4:30 p.m., Eastern Time, on December 31, 2025, or as soon thereafter as practicable.
Very truly yours,
RIKU DINING GROUP Ltd
By:
/s/
Luk Siu Fung Mark
Name:
Luk Siu Fung Mark
Title:
Executive Director and Vice Chairman of the Board of Directors