SEC Comment Letter 0000000000-23-009330 to Yoshitsu Co., Ltd (TKLF) (CIK 0001836242) (TKLF)
Yoshitsu Co., Ltd (TKLF) (CIK 0001836242)
Date: Aug. 24, 2023 · CIK: 0001836242 · Accession: 0000000000-23-009330
AI Filing Summary & Sentiment
File numbers found in text: 333-274076
Letter
United States securities and exchange commission logo August 24, 2023 Mei Kanayama Representative Director Yoshitsu Co., Ltd Harumi Building, 2-5-9 Kotobashi Sumida-ku, Tokyo, 130-0022 Japan Re:Yoshitsu Co., Ltd Registration Statement on Form F-3 Filed August 18, 2023 File No. 333-274076 Dear Mei Kanayama: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Ying Li
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United States securities and exchange commission logo
August 24, 2023
Mei Kanayama
Representative Director
Yoshitsu Co., Ltd
Harumi Building, 2-5-9 Kotobashi
Sumida-ku, Tokyo, 130-0022
Japan
Re:Yoshitsu Co., Ltd
Registration Statement on Form F-3
Filed August 18, 2023
File No. 333-274076
Dear Mei Kanayama:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Ying Li