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August 17, 2022
Fei Wang
Chief Executive Officer
Yong Bai Chao New Retail Corporation
3209, South Building, Building 3,
No. 39 Hulan West Road, Baoshan District
Shanghai, People’s Republic of China, 200443
Re:Yong Bai Chao New Retail Corporation
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed March 31, 2022
File No. 000-56129
Dear Mr. Wang:
            We have limited our review of your filing to the financial statements and related
disclosures and have the following comments.  In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
            Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2021
General
1.Please revise your filing, as applicable, to provide more specific and prominent
disclosures about the legal and operational risks associated with China-based companies.
For additional guidance, please see the Division of Corporation Finance's Sample Letter to
China-Based Companies issued by the Staff in December 2021.
            In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
            You may contact Beverly Singleton at (202) 551-3328 or Melissa Gilmore at (202) 551-
3777 with any questions.

 FirstName LastNameFei Wang
 Comapany NameYong Bai Chao New Retail Corporation
 August 17, 2022 Page 2
 FirstName LastName
Fei Wang
Yong Bai Chao New Retail Corporation
August 17, 2022
Page 2
Sincerely,
Division of Corporation Finance
Office of Manufacturing