# CORRESP — Earlyworks Co., Ltd.  (PDC)  (CIK 0001944399)

> <strong>Earlyworks Co., Ltd.  (PDC)  (CIK 0001944399) → SEC staff</strong> · filed 2025-12-02 · ticker PDC · SIC 7371

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001213900-25-117491
- **Form:** CORRESP
- **Filer:** Earlyworks Co., Ltd.  (PDC)  (CIK 0001944399)
- **CIK:** 0001944399
- **Ticker:** PDC
- **Filed:** 2025-12-02
- **SIC industry:** 7371
- **HQ:** Tokyo

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1944399/000121390025117491/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1944399&type=UPLOAD&dateb=&owner=include&count=40

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, Earlyworks Co., Ltd.  (PDC)  (CIK 0001944399) (CIK 0001944399), filed 2025-12-02, accession 0001213900-25-117491. Retrieved via MORVS 2026-11-14 from https://api.morvs.ai/comment-letter/0001213900-25-117491.

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