Correspondence 0001213900-23-021679 from YanGuFang International Group Co., Ltd (CIK 0001875496)
YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 21, 2023 · CIK: 0001875496 · Accession: 0001213900-23-021679
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File numbers found in text: 333-266607
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CORRESP
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filename1.htm
VIA EDGAR
March 21, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, NE
Washington, D.C. 20549
Attn: Ernest Greene
Re:
YanGuFang International Group Co., Ltd.
File No. 333-266607
Registration Statement on Form F-1, as amended
Ladies and Gentlemen:
On March 20, 2023, we, as the representative of
the underwriters, filed a letter with the U.S. Securities and Exchange Commission via EDGAR requesting, pursuant to Rule 461 under the
Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement so that it may
be declared effective on March 21, 2023, at 5:00 p.m. Eastern Daylight Time, or as soon thereafter as practicable. We are no longer requesting
that such Registration Statement be declared effective at this specific date and time and we hereby formally withdraw such request for
acceleration.
Very truly yours,
EF Hutton, division of Benchmark Investments,
LLC
By:
/s/ Sam Fleischman
Name:
Sam Fleischman
Title:
Supervisory Principal