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CORRESP
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filename1.htm

Yoshiharu
Global Co.

6940
Beach Blvd., Suite D-705

Buena
Park, CA 90621

May
8, 2024

VIA
EDGAR CORRESPONDENCE

    U.S.
    Securities and Exchange Commission

    Division
    of Corporation Finance

    Office
    of Trade & Services

    100
    F Street, N.E.

    Washington, D.C. 20549

    Re:
    Yoshiharu
    Global Co.

    Registration
    Statement on Form S-1 (the “Registration Statement”)

    Filed
    April 30, 2024

    Withdrawal
    of Acceleration Request

Ladies
and Gentlemen:

Reference
is made to our letter, filed as correspondence via EDGAR on April 30, 2024, in which we, Yoshiharu Global Co. (the “Company) requested
the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on May 1, 2024, or
as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting
that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the
effective date.

If
you require any additional information with respect to this letter, please contact Matthew Ogurick at (212) 326-0850 of Pryor Cashman
LLP.

     Very truly yours,

    YOSHIHARU GLOBAL CO.

    By:
    /s/
    James Chae

    James
    Chae

    Chief
    Executive Officer

    cc:
    Matthew
    Ogurick, Esq.

    Pryor
    Cashman LLP