0000000000-24-010225.txt : 20250108 0000000000-24-010225.hdr.sgml : 20250108 20240910153608 ACCESSION NUMBER: 0000000000-24-010225 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240910 FILED FOR: 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 IRS NUMBER: 000000000 STATE OF INCORPORATION: M0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 333-281771 BUSINESS ADDRESS: STREET 1: 2-3-1 DAIBA, MINATO-KU CITY: TOKYO STATE: M0 ZIP: 135-0091 BUSINESS PHONE: 81-3-6721-7364 MAIL ADDRESS: STREET 1: 2-3-1 DAIBA, MINATO-KU CITY: TOKYO STATE: M0 ZIP: 135-0091 PUBLIC REFERENCE ACCESSION NUMBER: 0001104659-24-092501 LETTER 1 filename1.pdf begin 644 filename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M M M M M M M #/ %&5NID*96YD')E9@HR.#0Y-@HE)45/1@H! end TEXT-EXTRACT 2 filename2.txt September 10, 2024 Kouji Eguchi Chief Executive Officer Medirom Healthcare Technologies Inc. 2-3-1 Daiba, Minato-ku Tokyo 135-0091, Japan Re: Medirom Healthcare Technologies Inc. Registration Statement on Form F-1 Filed August 23, 2024 File No. 333-281771 Dear Kouji Eguchi: We have conducted a limited review of your 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. Registration Statement on Form F-1 filed August 23, 2024 Planned Acquisition of JGMC, page 60 1. We note your disclosure stating that, on June 30, 2024, you entered into a share transfer agreement to acquire 70.0% of the shares Japan Gene Medicine Corporation (JGMC). Please tell us your consideration of including financial statements of JGMC, according to the guidance in Rule 3-05 of Regulation S-X, and pro forma financial statements, according to the guidance in Article 11 of Regulation S-X, in your filing. September 10, 2024 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Scott Anderegg at 202-551-3342 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services