# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0000000000-25-006460
**Filing Date:** 2025-6
**Character Count:** 4366
**Document Hash:** 5c43f6c5e7a0ee4015013d6dd3a8064d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006460.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0000000000-25-006460

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250620

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TryHard Holdings Ltd
- **CENTRAL INDEX KEY:** 0002044241
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07697

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-5-19, KYUTARO-CHO, CHUO-KU
- **CITY:** OSAKA
- **PROVINCE COUNTRY:** M0
- **BUSINESS PHONE:** 81 06-4708-6470

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-5-19, KYUTARO-CHO, CHUO-KU
- **CITY:** OSAKA
- **PROVINCE COUNTRY:** M0
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-25-003849

## Text-Extract

```

                                                             June 20, 2025

Rakuyo Otsuki
Chief Executive Officer
TryHard Holdings Ltd
541-0056, 2 Chome 5-19
Kyutaromachi
Chuo Ward, Osaka
Japan

       Re: TryHard Holdings Ltd
           Registration Statement on Form F-1
           Filed June 3, 2025
           File No. 333-287751
Dear Rakuyo Otsuki:

       We have reviewed your registration statement and have the following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form F-1
Risk Factors, page 11

1.     Include a risk factor to address the impacts that the resale offering
could have on the
       trading price of your Ordinary Shares and your listing status. For
example, disclose
       the discounted value at which the resale shareholders acquired their
shares and that
       they may therefore be willing to accept a lower sales price, and
highlight the relative
       sizes of the resale offering and the IPO. Please also clarify here and
in the plan of
       distribution disclosure at page Alt-5 whether the resale shares will be
subject to any
       form of lock-up or leak-out arrangements.
 June 20, 2025
Page 2
Resale Prospectus

2.     Revise to povide all China-based issuer disclosure included on the IPO
prospectus
       cover page on the resale prospectus cover page.
3.     We note that you are seeking to register a resale offering that is over
six times the size
       of the IPO. Please explain to us why you are registering the resale
offering at this
       time, and provide your analysis as to why you believe the resale is
properly
       characterized as a secondary offering, rather than an indirect primary
offering on
       behalf of the issuer. For guidance, refer to Securities Act Rules
Compliance and
       Disclosure Interpretations Question 612.09.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at
202-551-
3307 if you have questions regarding comments on the financial statements and
related
matters. Please contact Kate Beukenkamp at 202-551-3861 or Taylor Beech at
202-551-4515
with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Trade &
Services
cc:   R. Joilene Wood

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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