Correspondence 0001104659-24-075783 from EShallGo Inc. (EHGO)
EShallGo Inc.
Date: June 27, 2024 · CIK: 0001879754 · Accession: 0001104659-24-075783
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-271478
Letter
June 27, 2024
VIA EDGAR
Suying Li
Rufus Decker
Scott Anderegg
Mara Ransom
Division of Corporate Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
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:
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, US Tiger Securities, Inc., as the underwriter, hereby request acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Monday, July 1, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated June 27, 2024, 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 they have 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,
US Tiger Securities, Inc.
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June 27, 2024
VIA EDGAR
Suying Li
Rufus Decker
Scott Anderegg
Mara Ransom
Division of Corporate Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
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:
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, US Tiger Securities,
Inc., as the underwriter, hereby request acceleration of the effective date of the above-referenced Registration Statement so that it
will become effective at 4:00 p.m., Eastern Time, on Monday, July 1, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 under
the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated June 27, 2024, 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 they have
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,
US Tiger Securities, Inc.
By:
/s/ Lei Huang
Name:
Lei Huang
Title:
Chief Executive Officer