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Correspondence 0001104659-24-075782 from EShallGo Inc. (EHGO)

EShallGo Inc.
Date: June 27, 2024 · CIK: 0001879754 · Accession: 0001104659-24-075782

AI Filing Summary & Sentiment

Date
June 27, 2024
Author
Not clearly detected
Form
CORRESP
Company
EShallGo Inc.

Letter

ESHALLGO INC

June 27, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C., 20549

Re: ESHALLGO INC

Registration Statement on Form F-1, as amended (File No. 333- 271478)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, ESHALLGO INC hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on July 1, 2024, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
ESHALLGO INC

Show Raw Text
CORRESP
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filename1.htm

ESHALLGO
INC

June 27, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C., 20549

    Re:
    ESHALLGO INC

Registration Statement on Form F-1, as
amended (File No. 333- 271478)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the
General Rules and Regulations under the Securities Act of 1933, as amended, ESHALLGO INC hereby requests an acceleration of
the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement
will become effective at 4:00 p.m., Eastern Time, on July 1, 2024, or as soon thereafter as practicable.

The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.

    Very truly yours,

    ESHALLGO INC

    By:
    /s/ Qiwei Miao

    Name:
    Qiwei Miao

    Title:
    Chief Executive Officer