Correspondence 0001104659-24-131239 from EShallGo Inc. (EHGO)
EShallGo Inc.
Date: Dec. 23, 2024 · CIK: 0001879754 · Accession: 0001104659-24-131239
AI Filing Summary & Sentiment
File numbers found in text: 333-283873
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CORRESP
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Eshallgo Inc.
c/o No. 37, Haiyi Villa, Lane 97, Songlin Road
Pudong New District
Shanghai, China 200120
December 23, 2024
VIA EDGAR
Division of Corporation 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 (File
No. 333-283873)
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 acceleration of
the effectiveness of the above-referenced Registration Statement on Form F-1, so that such Registration Statement will become effective
at 4:00 p.m., Eastern Time, on December 27, 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