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UPLOAD Filing

Vestand Inc.
Date: May 7, 2025 · CIK: 0001898604 · Accession: 0000000000-25-004860

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File numbers found in text: 333-286877

Date
May 7, 2025
Author
Division of
Form
UPLOAD
Company
Vestand Inc.

Letter

Re: Yoshiharu Global Co. Registration Statement on Form S-1 Filed April 30, 2025 File No. 333-286877 Dear James Chae:

May 7, 2025

James Chae Chief Executive Officer Yoshiharu Global Co. 596 Apollo St. Brea, CA 90821

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: Alexandria Kane

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 7, 2025

James Chae
Chief Executive Officer
Yoshiharu Global Co.
596 Apollo St.
Brea, CA 90821

 Re: Yoshiharu Global Co.
 Registration Statement on Form S-1
 Filed April 30, 2025
 File No. 333-286877
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: Alexandria Kane
</TEXT>
</DOCUMENT>