SEC Comment Letter 0000000000-23-009259 to Yo-Health Inc. (CIK 0001844793)
Yo-Health Inc. (CIK 0001844793)
Date: Aug. 23, 2023 · CIK: 0001844793 · Accession: 0000000000-23-009259
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United States securities and exchange commission logo
August 23, 2023
Peter Thawnghmung
Chief Executive Officer
Yo-Health Inc.
990 Gerry Avenue
Lido Beach, NY 11561
Re:Yo-Health Inc.
Form 10-K for the fiscal year ended December 31, 2022
Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022
File No. 0-56521
Dear Peter Thawnghmung:
We issued comments to you on the above captioned filing on June 20, 2023. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by September 6, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filings and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
You may contact Charles Eastman at (202) 551-3794 or Jean Yu at (202) 551-3305 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing