SecProbe.io

CORRESP
 1
 filename1.htm

 Yoshiharu
Global Co.

 May
20, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 RE:
 Yoshiharu
 Global Co. (the "Company")

 Registration
 Statement on Form S-1

 (File
 No. 333-286877) (the "Registration Statement")

 Ladies
and Gentlemen:

 The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on May 21, 2025,
or as soon thereafter as practicable.

 The
Company hereby acknowledges that:

 ●
Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority,
declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the
Registration Statement;

 ●
The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the
Registration Statement; and

 ●
The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States.

 If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461
of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's counsel,
Loeb & Loeb LLP.

 Very
 truly yours,

 Yoshiharu
 Global Co.

 By:
 /s/
 Ryan Cho

 Name:

 Ryan
 Cho

 Title:

 Chief
 Financial Officer

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