# EDGAR Filing Document

**Accession Number:** 0002047148
**File Stem:** 0000000000-25-006922
**Filing Date:** 2025-7
**Character Count:** 3608
**Document Hash:** b00789778d9bdad4eda1690840ee5639
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006922.hdr.sgml**: 20250917

**ACCESSION NUMBER**: 0000000000-25-006922

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250701

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CTW Cayman
- **CENTRAL INDEX KEY:** 0002047148
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** M0
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07710

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 29F, ARK HILLS SENGOKUYAMA MORI TOWER
- **STREET 2:** 1 CHOME 1-9-10, ROPPONGI, MINATO CITY
- **CITY:** TOKYO
- **PROVINCE COUNTRY:** M0
- **BUSINESS PHONE:** 050-1748-6333

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 29F, ARK HILLS SENGOKUYAMA MORI TOWER
- **STREET 2:** 1 CHOME 1-9-10, ROPPONGI, MINATO CITY
- **CITY:** TOKYO
- **PROVINCE COUNTRY:** M0
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-010616

## Text-Extract

```

                                                            July 1, 2025

Ryuichi Sasaki
Chief Executive Officer
CTW Cayman
29F, 1 Chome-9-10, ARK Hills Sengokuyama Mori Tower
Roppongi, Minato City, Tokyo 106-0032, Japan

       Re: CTW Cayman
           Amendment No. 2 to Registration Statement on Form F-1
           Filed June 26, 2025
           File No. 377-07710
Dear Ryuichi Sasaki:

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

        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 June 24,
2025 letter.

Amendment No. 2 to Registration Statement on Form F-1
Prospectus Summary
Conventions that Apply to this Prospectus, page 13

1.     We note your response to prior comment 1. Please revise your definition
of ROAS to
       include a discussion of the expenses that are excluded from the
definition of
       advertising expense per the company's policies as indicated in your
response. In
       addition, revise your discussion of Key Operating Metrics on page 60 to
disclose that
       the cohort of created users in any particular year may not be
representative of cohorts
       in other years, and such metric is not necessarily indicative of your
past or future
       performance as you state in your revised disclosures on page 26.
 July 1, 2025
Page 2

        Please contact Kathleen Collins at 202-551-3499 and Melissa Kindelan at
202-551-
3564 if you have questions regarding comments on the financial statements and
related
matters. Please contact Mariam Mansaray at 202-551-6356 or Larry Spirgel at
202-551-3815
with any other questions.

                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Technology
cc:   Richard J. Chang, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._