RIKU DINING GROUP Ltd – Company response

3 accordingly. Consolidated Financial Statements, page F-1 2. Please provide updated audited financial statements, or file as an exhibit to the filing the representations as to why such update is not necessary. Refer to Item 8.A.4 of Form 20-F and Instruction 2 to Item 8.A.4. Response : The Company respectfully advises the Staff that the Company are relying on the 15-month requirement for our audited financial statements. In response to the Staff’s comment, the Company has filed the Request for Waiver and Representation under Item 8.A.4 of Form 20-F as Exhibit 99.15 to the Amendment No. 3.…