# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0000000000-25-008453
**Filing Date:** 2025-8
**Character Count:** 3668
**Document Hash:** 87d6125f1c90765edb4513f427596a91
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008453.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0000000000-25-008453

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250812

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 377-07697

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-25-003849

## Text-Extract

```

                                                            August 12, 2025

Rakuyo Otsuki
Chief Executive Officer
TryHard Holdings Ltd
541-0056, 2 Chome 5-19
Kyutaromachi
Chuo Ward, Osaka
Japan

        Re: TryHard Holdings Ltd
            Amendment No. 3 to Registration Statement on Form F-1
            Filed August 5, 2025
            File No. 333-287751
Dear Rakuyo Otsuki:

     We have reviewed your amended registration statement and have the
following
comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our August 1,
2025 letter.

Amendment No. 3 to Registration Statement on Form F-1
Exhibit Index
Exhibit 5.1, page II-5

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 Limited
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.
 August 12, 2025
Page 2

Exhibit 99.3, page 1

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.
        Please contact Aamira Chaudhry at 202-551-3389 or Theresa Brillant at
202-551-
3307 if you have questions regarding comments on the financial statements and
related
matters. Please contact Kate Beukenkamp at 202-551-3861 or Taylor Beech at
202-551-4515
with any other questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   R. Joilene Wood

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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