# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0001641172-25-020443
**Filing Date:** 2025-7
**Character Count:** 2536
**Document Hash:** 77941e490a1186d79203e4f2bd462370
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-020443.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001641172-25-020443

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250721

**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**

July 21, 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 have submitted a Registration Statement on Form F-1 on July 21, 2025 with the U.S. Securities and Exchange Commission (the "Commission") simultaneously with this correspondence. Note that the only substantive change was to reduce the size of the resale offering from three resale shareholders to one, reducing the resale offering to 2,388,750 Ordinary Shares and a cybersecurity risk factor. Our response to the Commission's prior comment regarding the analysis under Securities Act Rules Compliance and Disclosure Interpretations Question 612.09 remains the same as was submitted in the correspondence filed on June 25, 2025.

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>.

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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