# EDGAR Filing Document

**Accession Number:** 0002044241
**File Stem:** 0001493152-25-012337
**Filing Date:** 2025-8
**Character Count:** 3690
**Document Hash:** 9bcedf4360a23e04707510e3bd43e8a4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-012337.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001493152-25-012337

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250826

**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

**Try Hard Holdings Limited**

541-0056, 2 Chome 5-19

Kyutaromachi

Chuo Ward, Osaka

Japan

August 26, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kate Beukenkamp <br> Taylor Beech <br> Division of Corporate Finance

---

| | |
|:---|:---|
| **Re:** | **TryHard Holdings Limited** |
|  | **Registration Statement on Form F-1, as amended (File No. 333-287751)** |
|  | **Request for Acceleration of Effectiveness** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), TryHard Holdings Limited, a Cayman Islands company (the "Company"), respectfully requests that the effective date of its Registration Statement on Form F-1 (File No. 333-287751) (the "Registration Statement"), be accelerated so that it will become effective at 4:30 p.m., Eastern Time, Wednesday, August 27, 2025, or as soon thereafter as possible.

In making this acceleration request, the Company acknowledges that:

&nbsp;&nbsp;&nbsp;&nbsp;(i) should
 the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare
 the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration
 Statement;

(ii) the
 action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,
 does not relieve the Company from its full responsibility for the adequacy of the disclosure in the Registration Statement; and

(iii) the
 Company may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement
 as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Once the Registration Statement is effective, please orally confirm the event with our counsel, TroyGould PC by calling Joilene Wood at (415) 305-4651 or David Ficksman at (310) 789-1290. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, TroyGould PC, Attention: David Ficksman, by facsimile to (310) 789-1290 or email at dficksman@troygould.com.

If you have any questions regarding this request, please contact Joilene Wood at (415) 305-4651.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | */s/ Rakuyo Otsuki* |
| Name: | Rakuyo Otsuki |
| Title: | Chief Executive Officer & Executive Director |

---

cc: David Ficksman, TroyGould PC <br> R. Joilene Wood, TroyGould PC