# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0001493152-25-011613
**Filing Date:** 2025-8
**Character Count:** 2879
**Document Hash:** f0f80ee4fcee200149abe54c1ea2a8a4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-011613.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001493152-25-011613

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250805

**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 5, 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** |
|  | **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 1, 2025 to Amendment No. 2 to the Registration Statement on Form F-1 submitted on July 21, 2025. We have revised the Registration Statement on Form F-1, filed herewith as Amendment No. 3. Please see our response to your comment, which we have restated below.

<u>Amendment No. 2 to Registration Statement on Form F-1</u>

<u>Index to Consolidated Financial Statements, page F-1</u>

&nbsp;&nbsp;&nbsp;&nbsp;1. *We note your filing includes audited financial statements that are older than 12 months. Please update your financial statements in accordance with Item 8.A.4 of Form 20-F or include the representation noted in Instruction 2 to Item 8.A.4 as an exhibit to your registration statement.* 

We have attached a Waiver and Representation letter in accordance with Item 8.A.4 as Exhibit 99.3. We also have provided all outstanding exhibits and an updated consent of auditor.

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>.

---

| | |
|:---|:---|
| 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