<SEC-DOCUMENT>0001493152-24-050909-index.html : 20250124
<SEC-HEADER>0001493152-24-050909.hdr.sgml : 20250124
<ACCEPTANCE-DATETIME>20241220093221
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-24-050909
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PicoCELA Inc.
		CENTRAL INDEX KEY:			0002018462
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			M0
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2-34-5 NINGYOCHO, SANOS BUILDING,
		STREET 2:		NIHONBASHI CHUO-KU,
		CITY:			TOKYO
		STATE:			M0
		ZIP:			103-0013
		BUSINESS PHONE:		81 03-6661-2780

	MAIL ADDRESS:	
		STREET 1:		2-34-5 NINGYOCHO, SANOS BUILDING,
		STREET 2:		NIHONBASHI CHUO-KU,
		CITY:			TOKYO
		STATE:			M0
		ZIP:			103-0013
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>