# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0001641172-25-013476
**Filing Date:** 2025-6
**Character Count:** 3066
**Document Hash:** 291506a2e7728d038ab0d19cd7dab72a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-013476.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001641172-25-013476

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250603

**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**

June 3, 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

---

| | |
|:---|:---|
| **Re:** | **TryHard Holdings Ltd** |
|  | **Amendment No. 1 to Draft Registration Statement on Form F-1 Submitted March 24, 2025** |
|  | **CIK No. 0002044241** |

---

Ladies and Gentlemen:

We note the comment received from the U.S. Securities and Exchange Commission (the "Commission") dated April 11, 2025 to Amendment No.1 to Draft Registration Statement on Form F-1 submitted on March 24, 2025. We have revised the Registration Statement on Form F-1, filed herewith. Please see our responses to your comment, which we have restated below.

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

<u>Corporate Structure, page 7</u>

1. *We note your response to prior comment 2. Please further revise footnote (4) to state whether NEXYZ Group Corporation, SBI Holdings Inc. and Risenet Co., Ltd. are independent third parties and, if not, please expand your disclosure (including your Related Party Transactions as appropriate) to briefly disclose the respective relationships with TryHard.*

We have revised footnote (4) on page 7 to clarify that NEXYZ Group Corporation, SBI Holdings Inc. and Risenet Co., Ltd. are independent third parties.

 

We have also made other changes throughout the document to reflect a corporate reorganization and to provide updated interim financial disclosures.

If you have any questions regarding the disclosure in 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>.

---

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

---

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