Correspondence 0001213900-23-022525 from YanGuFang International Group Co., Ltd (CIK 0001875496)
YanGuFang International Group Co., Ltd (CIK 0001875496)
Date: March 23, 2023 · CIK: 0001875496 · Accession: 0001213900-23-022525
AI Filing Summary & Sentiment
File numbers found in text: 333-266607
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:
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 27, 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
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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:
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 27, 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