Correspondence 0001104659-24-075782 from EShallGo Inc. (EHGO)
EShallGo Inc.
Date: June 27, 2024 · CIK: 0001879754 · Accession: 0001104659-24-075782
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CORRESP
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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