Correspondence 0001213900-23-021685 from YanGuFang International Group Co., Ltd (CIK 0001875496)
YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 21, 2023 · CIK: 0001875496 · Accession: 0001213900-23-021685
AI Filing Summary & Sentiment
File numbers found in text: 333-266607
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CORRESP
1
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:
Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the “Securities Act”), EF Hutton, division of Benchmark Investments, LLC, acting as representative of the underwriters,
hereby joins YanGuFang International Group Co., Ltd. in requesting acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective on March 23, 2023, at 5:00 p.m. Eastern Daylight Time, or as soon thereafter as practicable.
Pursuant
to Rule 460 under the Securities Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated
March 1, 2023, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary
Prospectus.
The
undersigned confirm that it has complied and will continue to comply with, and it has been informed or will be informed by participating
dealers that it has complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection
with the above-referenced issue.
Very
truly yours,
EF
Hutton, division of Benchmark Investments, LLC
By:
/s/
Sam Fleischman
Name:
Sam Fleischman
Title:
Supervisory
Principal