Seperately Filed Delaying Amendment Under Securities Act Rule 473 to Delay Effectiveness of a 1933 Act Registration Statement...

 

Exceed World, Inc.

1-2-38-6F, Esaka-cho,

Suita-shi, Osaka 564-0063, Japan

 

January 16, 2020 

 

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

	Re:	Exceed World, Inc.
		Registration Statement on Form S-1
		File No. 000-55377

   

Dear Sir or Madam:

 

Please accept this letter as an amendment to the above-referenced registration statement to include the delaying amendment language required by Securities and Exchange Commission Rule 473 as follows:

 

“The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such dates as the Commission, acting pursuant to said section 8(a), may determine.”

 

Questions concerning this matter may be directed to the Company’s legal counsel, Conn Flanigan of NewRev General Counsel, LLC, at [phone].

 

Thank you for your assistance in this matter.

 

 

Sincerely,

 

/s/ Tomoo Yoshida

 

Tomoo Yoshida

Chief Executive Officer