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Correspondence 0001213900-23-074251 from Yoshitsu Co., Ltd (TKLF) (CIK 0001836242) (TKLF)

Yoshitsu Co., Ltd (TKLF) (CIK 0001836242)
Date: Sept. 6, 2023 · CIK: 0001836242 · Accession: 0001213900-23-074251

AI Filing Summary & Sentiment

File numbers found in text: 333-274076

Date
September 6, 2023
Author
/s/ Mei Kanayama
Form
CORRESP
Company
Yoshitsu Co., Ltd (TKLF) (CIK 0001836242)

Letter

Via EDGAR Division of Corporation Finance Office of Trade & Services Attention: Cara Wirth September 6, 2023 Re: Yoshitsu Co., Ltd Registration Statement on Form F-3, as amended (File No. 333-274076) Initially Filed August 18, 2023

Dear Ms. Wirth:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Yoshitsu Co., Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 5:00 p.m. ET on September 8, 2023, or as soon as thereafter practicable.

Very truly yours,
/s/ Mei Kanayama

Show Raw Text
CORRESP
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Yoshitsu Co., Ltd

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Cara Wirth

September 6, 2023

    Re:
    Yoshitsu Co., Ltd

    Registration Statement on Form F-3, as amended (File No. 333-274076)

    Initially Filed August 18, 2023

Dear Ms. Wirth:

Pursuant to Rule 461 under the Securities Act of 1933,
as amended, Yoshitsu Co., Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it
will become effective at 5:00 p.m. ET on September 8, 2023, or as soon as thereafter practicable.

Very truly yours,

    /s/ Mei Kanayama

    Name:
    Mei Kanayama

    Title:

    Representative Director and Director

    (Principal Executive Officer)

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC