BloomZ Inc.

September 26, 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:  Jenna Hough

Re:	BloomZ Inc.
	Registration Statement on Form F-1
	Initially Filed on September 26, 2024
	File No. 377-07446

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 5:30 p.m., Eastern Time, on September 30, 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