# EDGAR Filing Document

**Accession Number:** 0001832460
**File Stem:** 0000000000-23-001505
**Filing Date:** 2023-2
**Character Count:** 9610
**Document Hash:** dbb8a12a9669ee0f5306cc5e2a2a85ec
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001505.hdr.sgml**: 20230912

**ACCESSION NUMBER**: 0000000000-23-001505

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Robot Cache US Inc.
- **CENTRAL INDEX KEY:** 0001832460
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 825320942
- **STATE OF INCORPORATION:** DE

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 5910 PACIFIC CENTER BOULEVARD, SUITE 310
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
- **BUSINESS PHONE:** 8582524001

**MAIL ADDRESS:**
- **STREET 1:** 5910 PACIFIC CENTER BOULEVARD, SUITE 310
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-034620

## Text-Extract

```

United States securities and exchange commission logo

                               February 14, 2023

       Lee Jacobson
       Chief Executive Officer
       Robot Cache US Inc.
       4330 La Jolla Village Drive, Suite 200
       San Diego, California 92122

                                                        Re: Robot Cache US Inc.
                                                            Post-Qualification
Amendment No. 2 to the Offering Statement on Form 1-A
                                                            Filed January 20,
2023
                                                            File No. 024-11954

       Dear Lee Jacobson:

             We have reviewed your amended offering statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply 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 offering statement and the
information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 3, 2023 letter.

       Post -Qualification Amendment No. 2 to Registration Statement on Form
1-A

       Description of Business, page 24

   1.                                                   We note your response
to prior comment 7, and reissue in part. Please expand your risk
                                                        factors to describe the
specific potential consequences to you and to investors if it is
                                                        subsequently determined
that you have participated in the unregistered issuance or
                                                        distribution of
securities, including the specific risks inherent in your business model that
                                                        may necessitate
corrective measures as a result of judicial or regulatory actions.
                                                        Prominently disclose
this risk in the Summary.
   2.                                                   Please refer to prior
comment 7 and affirmatively identify all of the crypto assets that
                                                        you mine, hold, or
transact in. Identify all the types of crypto assets that users have the
                                                        ability to mine.
 Lee Jacobson
Robot Cache US Inc.
February 14, 2023
Page 2
Mining -- Earning IRON, page 24

3.    Please describe the material terms of the Company's agreement with the
mining
      marketplace NiceHash, including the financial terms of the relationship.
Discuss how this
      impacts the ultimate payment to the user. Please revise to disclose if
the Company or users
      will be responsible for any fees associated with Users    opting-in    to
the NiceHash
      platform.
4.    It appears that NiceHash only operates based on a    proof-of-work
framework, and you
      disclose on page 24 of the filing that your blockchain-based DRM is
presently moving
      from    proof of work    to    proof of stake   . Please explain if or
how the partnership with
      NiceHash will impact this transition.
5.    Please discuss in detail your role as compared to the role of NiceHash
with respect to all
      aspects of the program allowing users to use their PCs to validate
blockchain transactions.
Description of Business
Proprietary Digital Rights Management Using the Blockchain, page 24

6.    We note that you are in the process of moving from "proof of work" to a
blockchain
      model based on "proof of stake". Please identify the timeline for the
move and explain in
      greater detail how the new "proof of stake" model will work, including
the crypto assets
      eligible to be staked.
7.    Please provide a more detailed explanation of your blockchain-based
digital rights
      management system. Clarify what is being memorialized or put into the
blockchain, or
      what rewards users are able to receive and/or earn.
       You may contact Charli Gibbs-Tabler, Staff Attorney, at 202-551-6388 or
Jan Woo,
Legal Branch Chief, at 202-551-3453 with any questions.

                                                           Sincerely,
FirstName LastNameLee Jacobson
                                                           Division of
Corporation Finance
Comapany NameRobot Cache US Inc.
                                                           Office of Technology
February 14, 2023 Page 2
cc:       Gary Ross
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 14, 2023

Lee Jacobson
Chief Executive Officer
Robot Cache US Inc.
4330 La Jolla Village Drive, Suite 200
San Diego, California 92122

Re: Robot Cache US Inc.

Post-Qualification Amendment No. 2 to the Offering Statement on Form 1-A
Filed January 20, 2023
File No. 024-11954

Dear Lee Jacobson:

We have reviewed your amended offering statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your offering statement and providing the requested information. If you do not believe our comments apply 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 offering statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 3, 2023 letter.

Post -Qualification Amendment No. 2 to Registration Statement on Form 1-A

Description of Business, page 24

1. We note your response to prior comment 7, and reissue in part. Please expand your risk factors to describe the specific potential consequences to you and to investors if it is subsequently determined that you have participated in the unregistered issuance or distribution of securities, including the specific risks inherent in your business model that may necessitate corrective measures as a result of judicial or regulatory actions. Prominently disclose this risk in the Summary.
2. Please refer to prior comment 7 and affirmatively identify all of the crypto assets that you mine, hold, or transact in. Identify all the types of crypto assets that users have the ability to mine.

Lee Jacobson
Robot Cache US Inc.
February 14, 2023
Page 2

# Mining -- Earning IRON, page 24

3. Please describe the material terms of the Company's agreement with the mining marketplace NiceHash, including the financial terms of the relationship. Discuss how this impacts the ultimate payment to the user. Please revise to disclose if the Company or users will be responsible for any fees associated with Users "opting-in" to the NiceHash platform.
4. It appears that NiceHash only operates based on a "proof-of-work" framework, and you disclose on page 24 of the filing that your blockchain-based DRM is presently moving from "proof of work" to "proof of stake". Please explain if or how the partnership with NiceHash will impact this transition.
5. Please discuss in detail your role as compared to the role of NiceHash with respect to all aspects of the program allowing users to use their PCs to validate blockchain transactions.

# Description of Business

# Proprietary Digital Rights Management Using the Blockchain, page 24

6. We note that you are in the process of moving from "proof of work" to a blockchain model based on "proof of stake". Please identify the timeline for the move and explain in greater detail how the new "proof of stake" model will work, including the crypto assets eligible to be staked.
7. Please provide a more detailed explanation of your blockchain-based digital rights management system. Clarify what is being memorialized or put into the blockchain, or what rewards users are able to receive and/or earn.

You may contact Charli Gibbs-Tabler, Staff Attorney, at 202-551-6388 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Gary Ross