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Correspondence 0001213900-23-021678 from YanGuFang International Group Co., Ltd (CIK 0001875496)

YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 21, 2023 · CIK: 0001875496 · Accession: 0001213900-23-021678

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File numbers found in text: 333-266607

Date
March 21, 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 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:

On March 20, 2023, YanGuFang International Group Co., Ltd. requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 5:00 p.m. Eastern Daylight Time on March 21, 2023, or as soon as thereafter practicable. We hereby withdraw our request for acceleration of effectiveness.

Very truly yours,
/s/ Junguo He

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CORRESP
1
filename1.htm

YanGuFang
International Group Co., Ltd.

3/F,
Building 3

33
Suhong Road, Minhang District

Shanghai,
China, 201100

March
21, 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:

On
March 20, 2023, YanGuFang International Group Co., Ltd. requested acceleration of the effective date of the above referenced Registration
Statement so that it would become effective at 5:00 p.m. Eastern Daylight Time on March 21, 2023, or as soon as thereafter practicable.
We hereby withdraw our request for acceleration of effectiveness.

    Very truly yours,

    /s/ Junguo He

    Junguo He

    Chief Executive Officer

    cc:
    Ellenoff
    Grossman & Schole LLP

    Hunter
    Taubman Fischer & Li LLC