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Correspondence 0001213900-24-075055 from Yoshitsu Co., Ltd (TKLF) (CIK 0001836242) (TKLF)

Yoshitsu Co., Ltd (TKLF) (CIK 0001836242)
Date: Sept. 3, 2024 · CIK: 0001836242 · Accession: 0001213900-24-075055

AI Filing Summary & Sentiment

File numbers found in text: 333-281714

Date
September 3, 2024
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: Rucha Pandit September 3, 2024 Re: Yoshitsu Co., Ltd Registration Statement on Form F-3 (File No. 333-281714) Filed August 22, 2024

Dear Ms. Pandit:

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 4:30 p.m. ET on September 5, 2024, or as soon as thereafter practicable.

Very truly yours,
/s/ Mei Kanayama

Show Raw Text
CORRESP
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filename1.htm

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:
    Rucha Pandit

September 3, 2024

    Re:
    Yoshitsu Co., Ltd

    Registration Statement on Form F-3 (File No. 333-281714)

    Filed August 22, 2024

Dear Ms. Pandit:

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 4:30 p.m. ET on September 5, 2024, 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