DIH HOLDING US, INC.

77 Accord Park Drive; Suite D-1

Norwell, MA

Telephone: 877-944-2200

 

VIA EDGAR

 

October 16, 2023

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Juan Grana

 

Re:	DIH Holding US, Inc.
	Registration Statement on Form S-1
	File No. 333-281067

 

Dear Mr. Grana:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the registrant DIH Holding US, Inc. hereby requests acceleration of effectiveness of the above-referenced Registration Statement so that it will become effective at 4:15 p.m. ET on Friday, October 18, 2024, or as soon as practicable thereafter.

 

Very truly yours,
DIH HOLDING US, INC.
By:	/s/ Jason Chen
Name:	Jason Chen
Title:	Chief Executive Officer