Correspondence 0001213900-23-021684 from YanGuFang International Group Co., Ltd (CIK 0001875496)
YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 21, 2023 · CIK: 0001875496 · Accession: 0001213900-23-021684
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File numbers found in text: 333-266607
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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:
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 on March 23, 2023, at 5:00 p.m. Eastern Daylight
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