# EDGAR Filing Document

**Accession Number:** 0001819704
**File Stem:** 0001104659-25-091553
**Filing Date:** 2025-9
**Character Count:** 2546
**Document Hash:** 3775960194f990198a5eeaafd0f20038
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-091553.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0001104659-25-091553

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250919

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Medirom Healthcare Technologies Inc.
- **CENTRAL INDEX KEY:** 0001819704
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PERSONAL SERVICES [7200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** M0
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-3-1 DAIBA, MINATO-KU
- **CITY:** TOKYO
- **PROVINCE COUNTRY:** M0
- **BUSINESS PHONE:** 81-3-6721-7364

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2-3-1 DAIBA, MINATO-KU
- **CITY:** TOKYO
- **PROVINCE COUNTRY:** M0

September 19, 2025

**VIA EDGAR**

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| Attn: | Eddie Kim |
| Re: | Medirom Healthcare Technologies Inc. |
|  | Registration Statement on Form F-3 (File No. 333-290161) |

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Dear Mr. Kim:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Medirom Healthcare Technologies Inc. (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "F-3 Registration Statement") be accelerated to, and that the F-3 Registration Statement become effective at, 5:30 p.m., Eastern Time on September 22, 2025, or as soon thereafter as practicable. Once the F-3 Registration Statement has been declared effective, please orally confirm that event with our counsel, John Stapleton of Loeb & Loeb LLP, by calling Mr. Stapleton at 312-464-3380.

[*Signature page follows*]

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| MEDIROM Healthcare Technologies Inc. | MEDIROM Healthcare Technologies Inc. | MEDIROM Healthcare Technologies Inc. |
| By: | /s/ Kouji Eguchi | /s/ Kouji Eguchi |
|  | Name: | Kouji Eguchi |
|  | Title: | Chief Executive Officer |

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| | |
|:---|:---|
| cc: | Fumitoshi Fujiwara, Chief Financial Officer, Medirom Healthcare Technologies Inc. |
|  | Rumiko Yoneyama, Legal Manager, Medirom Healthcare Technologies Inc. |
|  | Mitchell S. Nussbaum, Loeb & Loeb LLP |
|  | John A. Stapleton, Loeb & Loeb LLP |

---