SYLA Technologies Co., Ltd.
Ebisu Prime Square Tower 7F, 1-1-39
Hiroo, Shibuya-ku, Tokyo, Japan
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
| Re: | SYLA Technologies Co., Ltd. | |
| Registration Statement on Form F-1 | ||
| CIK No. 0001946216 | ||
| File No. 333-268420 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, SYLA Technologies Co., Ltd. hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Thursday, March 30, 2023, or as soon thereafter as possible.
* * * *
Very Truly Yours,
| SYLA Technologies Co., Ltd. | |
| /s/ Hiroyuki Sugimoto | |
| Hiroyuki Sugimoto | |
| Chief Executive Officer |