# EDGAR Filing Document

**Accession Number:** 0002030277
**File Stem:** 0001829126-25-007642
**Filing Date:** 2025-9
**Character Count:** 2164
**Document Hash:** 1c9315b9a90cd7c2610ca6a78caeb8fa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-25-007642.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001829126-25-007642

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250925

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LEIFRAS Co., Ltd.
- **CENTRAL INDEX KEY:** 0002030277
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** M0
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** EBISU GARDEN PLACE TOWER FLOOR 17
- **STREET 2:** 4-20-3, EBISU, SHIBUYA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 150-6017
- **BUSINESS PHONE:** 03-6451-1341

**MAIL ADDRESS:**
- **STREET 1:** EBISU GARDEN PLACE TOWER FLOOR 17
- **STREET 2:** 4-20-3, EBISU, SHIBUYA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 150-6017

**LEIFRAS Co., Ltd.** 

September 25, 2025

<u>Via EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, DC 20549

Attention: Scott Stringer <br> Adam Phippen <br> Rucha Pandit Donald Field

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| | |
|:---|:---|
| **Re:** | **LEIFRAS Co., Ltd.** |
|  | **Registration Statement on Form F-1, as Amended** |
|  | **Initially Filed on December 10, 2024** |
|  | **File No. 333-283712** |

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Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, LEIFRAS Co., 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 4:00 p.m., Eastern Time, on September 29, 2025, or as soon thereafter as practicable.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| LEIFRAS Co., Ltd. | LEIFRAS Co., Ltd. | LEIFRAS Co., Ltd. |
| By: | */s/ Kiyotaka Ito* | */s/ Kiyotaka Ito* |
|  | Name: | Kiyotaka Ito |
|  | Title: | Representative Director and Chief Executive Officer |

---