# EDGAR Filing Document

**Accession Number:** 0001946216
**File Stem:** 0001493152-23-009243
**Filing Date:** 2023-3
**Character Count:** 2847
**Document Hash:** 7afb4668f11a9dea15256e09b9f20f42
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-009243.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001493152-23-009243

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230328

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SYLA Technologies Co., Ltd.
- **CENTRAL INDEX KEY:** 0001946216
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE [6500]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** M0
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** EBISU PRIME SQUARE 7F HIRAO SHIBUYA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 150-0012
- **BUSINESS PHONE:** 813-4560-0650

**MAIL ADDRESS:**
- **STREET 1:** EBISU PRIME SQUARE 7F HIRAO SHIBUYA-KU
- **CITY:** TOKYO
- **STATE:** M0
- **ZIP:** 150-0012

Boustead Securities, LLC

6 Venture, Suite 395

Irvine, CA 92618

March 28, 2023

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attention: Benjamin Holt <br> Jeffrey Gabor

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| | |
|:---|:---|
| **Re:** | **SYLA Technologies Co., Ltd. (the "Company")** |
|  | **Registration Statement on Form F-1** |
|  | **File No. 333-268420 (the "Registration Statement")** |

---

Dear Mr. Holt and Mr. Gabor:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the "Act"), we hereby join the Company's request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time on Thursday, March 30, 2023, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated March 15, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Please contact Lou Bevilacqua of Bevilacqua PLLC, counsel of the representative of the underwriters, at 202-869-0888 (ext. 100) to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

[*Signature page follows*]

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| As representative of the underwriters | As representative of the underwriters |
| **Boustead Securities, LLC** | **Boustead Securities, LLC** |
| By: | */s/ Keith Moore* |
| Name: | Keith Moore |
| Title: | Chief Executive Officer |

---