SEC Comment Letter 0000000000-24-004742 to Vestand Inc. (VSTD)
Vestand Inc.
Date: April 29, 2024 · CIK: 0001898604 · Accession: 0000000000-24-004742
AI Filing Summary & Sentiment
File numbers found in text: 333-278840
Letter
United States securities and exchange commission logo April 29, 2024 James Chae Chief Executive Officer Yoshiharu Global Co. 6940 Beach Blvd., Suite D-705 Buena Park, CA 90621 Re:Yoshiharu Global Co. Registration Statement on Form S-1 Filed April 19, 2024 File No. 333-278840 Dear James Chae: 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Matthew Ogurick
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United States securities and exchange commission logo
April 29, 2024
James Chae
Chief Executive Officer
Yoshiharu Global Co.
6940 Beach Blvd., Suite D-705
Buena Park, CA 90621
Re:Yoshiharu Global Co.
Registration Statement on Form S-1
Filed April 19, 2024
File No. 333-278840
Dear James Chae:
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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Matthew Ogurick