# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0001493152-25-011873
**Filing Date:** 2025-8
**Character Count:** 3416
**Document Hash:** afac2c1bbdfbc7311253916525115965
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-011873.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001493152-25-011873

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250813

**FILER**: 

**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:** CORRESP

**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

**TryHard Holdings Ltd**

**541-0056, 2 Chome 5-19**

**Kyutaromachi** 

**Chuo Ward, Osaka**

**Japan**

August 13, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| **Re:** | **TryHard Holdings Ltd** |
|  | **Registration Statement Form F-1, as amended** |
|  | **File No. 333-287751** |

---

Ladies and Gentlemen:

We note the comment received from the U.S. Securities and Exchange Commission (the "Commission") dated August 12, 2025 to Amendment No. 3 to the Registration Statement on Form F-1 submitted on August 1, 2025. We have revised the Registration Statement on Form F-1, filed herewith as Amendment No. 4. Please see our response to your comments, which we have restated below.

<u>Amendment No. 3 to Registration Statement on Form F-1</u>

<u>Exhibit Index</u>

<u>Exhibit Index, page II-5</u>

&nbsp;&nbsp;&nbsp;&nbsp;1. *Please file a revised Ex. 5.1 Legal Opinion to reflect the offering contemplated here, with attention to the resale. In this regard, we note that your Legal Opinion continues to reflect a resale by "Comet Moment Limited, Legend One Capital and Lucens Consultancy Pte. Ltd. of an aggregate of 6,937,500 Ordinary Shares." Whereas, the offering was previously revised to limit the resale component to 2,388,750 Ordinary Shares by Lucens.* 

We have attached an updated Legal Opinion as Exhibit 5.1 to reflect the updated resale offering shares.

<u>Exhibit 99.3, page 1</u>

&nbsp;&nbsp;&nbsp;&nbsp;2. *We note in bullet 4 that "The Company does not anticipate that its audited financial statements for the fiscal year ended September 30, 2024 will be available until after December 31, 2024." Please advise if you are changing your year end to September 30, or revise accordingly.* 

We have attached an updated Waiver and Representation letter as Exhibit 99.3 to reflect that our fiscal year end is June 30.

If you have any questions regarding the Registration Statement on Form F-1 filed herewith, please direct them to our counsel David Ficksman at 310-789-1290 or <u>dficksman@troygould.com</u> or Joilene Wood at 415-305-4651 or <u>jwood@troygould.com</u>.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| TryHard Holdings Ltd | TryHard Holdings Ltd |
| By: | */s/ Rakuyo Otsuki* |
|  | Rakuyo Otsuki |
|  | Chief Executive Officer |

---

cc: David L. Ficksman <br> R. Joilene Wood