SEC Comment Letter 0000000000-24-014131 to EShallGo Inc. (EHGO)
EShallGo Inc.
Date: Dec. 20, 2024 · CIK: 0001879754 · Accession: 0000000000-24-014131
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283873
Letter
December 20, 2024 Qiwei Miao Chief Executive Officer EShallGo Inc. No. 37, Haiyi Villa, Lane 97, Songlin Road Pudong New District Shanghai, China 200120 Re:EShallGo Inc. Registration Statement on Form F-1 Filed December 17, 2024 File No. 333-283873 Dear Qiwei Miao: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Yuning "Grace" Bai
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December 20, 2024
Qiwei Miao
Chief Executive Officer
EShallGo Inc.
No. 37, Haiyi Villa, Lane 97, Songlin Road
Pudong New District
Shanghai, China 200120
Re:EShallGo Inc.
Registration Statement on Form F-1
Filed December 17, 2024
File No. 333-283873
Dear Qiwei Miao:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Yuning "Grace" Bai