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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

Date
March 21, 2023
Author
Hutton, division of Benchmark Investments, LLC
Form
CORRESP
Company
YanGuFang International Group Co., Ltd (CIK 0001875496)

Letter

Re: YanGuFang International Group Co., Ltd.

VIA EDGAR

March 21, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

F. Street, NE

Washington, D.C. 20549

Attn: Ernest Greene

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

Show Raw Text
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