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CORRESP Filing

FTC Solar, Inc.
Date: May 9, 2025 · CIK: 0001828161 · Accession: 0001193125-25-116868

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Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
May 9, 2025
Author
Yann Brandt
Form
CORRESP
Company
FTC Solar, Inc.

Letter

Re:

FTC Solar, Inc. 9020 N Capital Of Texas Hwy, Suite I-260 Austin, Texas 78759 May 9, 2025 VIA EDGAR CORRESPONDENCE U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549

Yoshiharu Global Co.

Registration Statement on Form S-3 (the “Registration Statement”)

Filed May 1, 2025

Withdrawal of Acceleration Request Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on May 8, 2025, in which we, FTC Solar, Inc. (the “Company”) requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on May 12, 2025, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. If you have any questions, please do not hesitate to contact M. Ali Panjwani of Pryor Cashman LLP, outside counsel to the Company, at mpanjwani@pryorcashman.com (Tel: 212-421-4100).

Very truly yours,
FTC Solar, Inc.

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CORRESP
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 CORRESP

 FTC Solar, Inc.
 9020 N Capital Of Texas Hwy, Suite I-260
 Austin, Texas 78759 May 9, 2025
 VIA EDGAR CORRESPONDENCE U.S. Securities and
Exchange Commission Division of Corporation Finance Office
of Trade & Services 100 F Street, N.E. Washington,
D.C. 20549

 Re:

 Yoshiharu Global Co.

 Registration Statement on Form S-3 (the “Registration Statement”)

 Filed May 1, 2025

 Withdrawal of Acceleration Request
 Ladies and Gentlemen:
 Reference is made to our letter, filed as correspondence via EDGAR on May 8, 2025, in which we, FTC Solar, Inc. (the “Company”)
requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on May 12, 2025, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as
amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
 If you have any questions, please do not hesitate to contact M. Ali Panjwani of Pryor Cashman LLP, outside counsel to the Company, at
mpanjwani@pryorcashman.com (Tel: 212-421-4100).

 Very truly yours,

 FTC Solar, Inc.

 By:

 /s/ Yann Brandt

 Yann Brandt

 Chief Executive Officer

 cc:
 M. Ali Panjwani, Esq.
 Pryor Cashman LLP