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
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File numbers found in text: 333-274076
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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