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Correspondence 0001213900-23-022483 from YanGuFang International Group Co., Ltd (CIK 0001875496)

YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 23, 2023 · CIK: 0001875496 · Accession: 0001213900-23-022483

AI Filing Summary & Sentiment

File numbers found in text: 333-266607

Date
March 23, 2023
Author
/s/ Junguo He
Form
CORRESP
Company
YanGuFang International Group Co., Ltd (CIK 0001875496)

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing 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:

On March 21, 2023, YanGuFang International Group Co., Ltd. requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at 5:00 p.m. Eastern Daylight Time on March 23, 2023, or as soon as thereafter practicable. We hereby withdraw our request for acceleration of effectiveness.

Very truly yours,
/s/ Junguo He

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CORRESP
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YanGuFang International Group Co., Ltd.

3/F, Building 3

33 Suhong Road, Minhang District

Shanghai, China, 201100

March 23, 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:

On March 21, 2023, YanGuFang International Group Co.,
Ltd. requested acceleration of the effective date of the above referenced Registration Statement so that it would become effective at
5:00 p.m. Eastern Daylight Time on March 23, 2023, or as soon as thereafter practicable. We hereby withdraw our request for acceleration
of effectiveness.

    Very truly yours,

    /s/ Junguo He

    Junguo He

    Chief Executive Officer

    cc:

    Ellenoff Grossman & Schole LLP

    Hunter Taubman Fischer & Li LLC