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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

AI Filing Summary & Sentiment

File numbers found in text: 333-266607

Date
March 20, 2023
Author
/s/ Junguo He
Form
CORRESP
Company
YanGuFang International Group Co., Ltd (CIK 0001875496)

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing 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

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CORRESP
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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