# EDGAR Filing Document

**Accession Number:** 0001892322
**File Stem:** 0001493152-25-013088
**Filing Date:** 2025-9
**Character Count:** 2924
**Document Hash:** e461df530a3e81a6dfaf2d7601c7ba32
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-013088.hdr.sgml**: 20260218

**ACCESSION NUMBER**: 0001493152-25-013088

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250911

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HeartCore Enterprises, Inc.
- **CENTRAL INDEX KEY:** 0001892322
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 870913420
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1-2-33, HIGASHIGOTANDA,
- **STREET 2:** SHINAGAWA-KU
- **CITY:** TOKYO
- **PROVINCE COUNTRY:** M0
- **ZIP:** 150-0031
- **BUSINESS PHONE:** 650-695-2583

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 14F, SHIBUYA SAKURA STAGE CENTRAL BLDG.,
- **STREET 2:** 1-2 SAKURAGAOKA-CHO, SHIBUYA-KU,
- **CITY:** TOKYO
- **PROVINCE COUNTRY:** M0
- **ZIP:** 150-0031

**HEARTCORE ENTERPRISES, INC.**

1-2-33, Higashigotanda, Shinagawa-ku

Tokyo, Japan 141-0022

September 11, 2025

**CORRESPONDENCE FILING VIA EDGAR** 

U.S. Securities and Exchange Commission

Department of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention: Ms. Kathleen Krebs

Mr. Larry Spirgel

---

| | |
|:---|:---|
| ***Re:*** | ***HeartCore Enterprises, Inc.*** |
|  | ***Registration Statement Filed on Resale Form S-1*** |
|  | ***(File No. 333-288937)*** |

---

Dear Ms. Krebs and Mr. Spirgel:

On behalf of HeartCore Enterprises, Inc. (the "Company"), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Monday, September 15, 2025, or as soon thereafter as is practicable.

The Company acknowledges that:

● should the U.S. Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

---

| |
|:---|
| Sincerely, |
| */s/ Sumitaka Yamamoto* |
| Sumitaka Yamamoto |
| Chief Executive Officer |

---

cc: Craig D. Linder, Esq./Anthony, Linder & Cacomanolis, PLLC