Correspondence 0001213900-23-021410 from YanGuFang International Group Co., Ltd (CIK 0001875496)
YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 20, 2023 · CIK: 0001875496 · Accession: 0001213900-23-021410
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File numbers found in text: 333-266607
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YanGuFang International Group Co., Ltd.
3/F, Building 3
33 Suhong Road, Minhang District
Shanghai, China, 201100
March 20, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Erin Donahue
Re:
YanGuFang International Group Co., Ltd.
Registration Statement on Form F-1
Initially filed August 5, 2022, as amended
File No. 333-266607
Dear Ms. Donahue:
Pursuant to Rule 461 under the Securities Act of 1933,
as amended, YanGuFang International Group Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration
Statement on Form F-1 so that it will become effective at 5:00 p.m. ET on March 21, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter
as practicable.
Very truly yours,
/s/ Junguo He
Junguo He
Chief Executive Officer
cc:
Ellenoff Grossman & Schole LLP
Hunter Taubman Fischer & Li LLC