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BloomZ Inc.

 

June 27, 2024

 

Via Edgar

 

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Attention:  Rufus Decker
   Tony Watson
   Erin Jaskot
   Jenna Hough

 

Re: BloomZ Inc.
  Registration Statement on Form F-1, as amended
  Initially Filed on October 31, 2023
  File No. 333-275223

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, BloomZ Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on July 1, 2024, or as soon thereafter as practicable.

  

  Very truly yours,
   
  BloomZ Inc.
   
  By: /s/ Kazusa Aranami
    Name: Kazusa Aranami
    Title: Chief Executive Officer, Director, and Chairwoman of the Board of Directors