# EDGAR Filing Document

**Accession Number:** 0001944399
**File Stem:** 0001193125-23-007325
**Filing Date:** 2023-1
**Character Count:** 3013
**Document Hash:** 43cd23225300981afe7c1401a96e7233
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-007325.hdr.sgml**: 20230822

**ACCESSION NUMBER**: 0001193125-23-007325

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230112

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Earlyworks Co., Ltd.
- **CENTRAL INDEX KEY:** 0001944399
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** M0
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3F MR BUILDING, 5-7-11 UENO
- **STREET 2:** TAITO-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 110-0005
- **BUSINESS PHONE:** 81 03-5614-0978

**MAIL ADDRESS:**
- **STREET 1:** 3F MR BUILDING, 5-7-11 UENO
- **STREET 2:** TAITO-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 110-0005

**Earlyworks Co., Ltd.** 

January 12, 2023

**<u>VIA EDGAR</u>**

Jan Woo

Alexandra Barone

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Mail Stop 4631

Washington, DC 20549

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| | |
|:---|:---|
| Re: | **Earlyworks Co., Ltd.**<br> **Registration Statement on Form F-1**<br> **Filed December 30, 2022**<br> **File No. 333-269068** |

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Dear Ms. Woo and Ms. Barone:

Earlyworks Co., Ltd. (the "**Company**," "**we**," "**us**," or "**our company**") hereby transmits its response to the letter received from the staff (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**Commission**"), dated January 11, 2023 regarding its Registration Statement on Form F-1 filed on December 30, 2022. Amendment No. 1 to the Registration Statement on Form F-1 ("**Amendment No. 1**") is being filed simultaneously with this response letter.

<u>Registration Statement on Form F-1 filed December 30, 2022</u> 

<u>Exhibits</u> 

**1. We note that WWC, P.C. did not consent to the reference to the firm as experts as disclosed on page 125. Please have your audit firm revise exhibit 23.1 to state, if true, that they consent to the reference to the firm as "experts" in the registration statement.** 

<u>Response</u>: In response to the Staff's comment, our audit firm WWC, P.C. has revised exhibit 23.1 to state that they consent to the reference to the firm as "experts" in the registration statement. The revised exhibit 23.1 is filed with Amendment No.1.

We duly noted that the company and its management are responsible for the accuracy and adequacy of the disclosures, notwithstanding any review, comments, action or absence of action by the Staff.

We thank the Staff for its review of the foregoing. If you have further comments, we ask that you forward them by electronic mail to our counsel, Ying Li at <u>yli@htflawyers.com</u> or by telephone at 212-530-2206.

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| |
|:---|
| Very truly yours, |
| /s/ Akihisa Nagasaka |
| Akihisa Nagasaka |
| Chief Financial Officer |

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cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC