Correspondence 0001493152-24-036524 from Vestand Inc. (VSTD)
Vestand Inc.
Date: Sept. 17, 2024 · CIK: 0001898604 · Accession: 0001493152-24-036524
AI Filing Summary & Sentiment
File numbers found in text: 333-278840
Letter
Yoshiharu Global Co.
Beach Blvd., Suite D-705
Buena Park, CA 90621
September 17, 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.
Re: Yoshiharu Global Co.
Registration Statement on Form S-1, as amended
Initially Filed April 19, 2024
File No. 333-278840
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Yoshiharu Global Co. (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 4:00 p.m., Eastern Time, on September 19, 2024, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions regarding this matter or need any additional information, please contact the Company’s legal counsel, Matthew Ogurick of Pryor Cashman LLP, at (212) 326-0243.
Very truly yours,
YOSHIHARU GLOBAL CO.
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Yoshiharu
Global Co.
6940
Beach Blvd., Suite D-705
Buena
Park, CA 90621
September
17, 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, as amended
Initially
Filed April 19, 2024
File
No. 333-278840
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Yoshiharu
Global Co. (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”)
be declared effective at 4:00 p.m., Eastern Time, on September 19, 2024, or as soon thereafter as may be practicable.
We
acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant
to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect
to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our
full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert
staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.
Should
you have any questions regarding this matter or need any additional information, please contact the Company’s legal counsel, Matthew
Ogurick of Pryor Cashman LLP, at (212) 326-0243.
Very truly yours,
YOSHIHARU GLOBAL CO.
By:
/s/ James Chae
James
Chae
Chief
Executive Officer
cc: Matthew
Ogurick, Esq.
Pryor
Cashman LLP