SecProbe.io

CORRESP
1
filename1.htm

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

     Request For Acceleration of Effectiveness

Dear
Eddie Kim and Mara Ranson:

Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the “Securities Act”), Eddid Securities USA Inc., as representative of the underwriters, hereby requests acceleration
of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time on December
31, 2025, or as soon thereafter as practicable.

 Pursuant
to 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters,
dealers, institutions and others as appears to be reasonable to secure adequate distribution of such preliminary prospectus.

The
undersigned confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in
connection with the above-referenced issue.

    Very truly yours,

    Eddid Securities USA Inc.

    By:
     /s/
    Tom Li

    Name:
    Tom
Li

    Title:
    Chief Executive Officer