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
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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 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