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Correspondence 0001213900-23-022482 from YanGuFang International Group Co., Ltd (CIK 0001875496)

YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 23, 2023 · CIK: 0001875496 · Accession: 0001213900-23-022482

AI Filing Summary & Sentiment

File numbers found in text: 333-266607

Date
March 23, 2023
Author
EF 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 23, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 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:

On March 21, 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 23, 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

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CORRESP
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VIA EDGAR

March 23, 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 21, 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 23, 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