Correspondence 0001213900-24-066462 from YHN Acquisition I Ltd (YHNA) (CIK 0002020987) (YHNA)
YHN Acquisition I Ltd (YHNA) (CIK 0002020987)
Date: Aug. 8, 2024 · CIK: 0002020987 · Accession: 0001213900-24-066462
AI Filing Summary & Sentiment
Letter
VIA EDGAR & TELECOPY Division of Corporation Finance Office of Real Estate & Construction Securities and Exchange Commission Washington, D.C. 20549 RE: YHN Acquisition I Limited (the “Company”) Registration Statement on Form S-1 (File No. 333- 279308) (the “Registration Statement”)
Dear SEC Officers:
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. on August 12, 2024, 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 Statements 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 U.S. counsel, Loeb & Loeb LLP.
[Signature page follows]
Very truly yours,
YHN Acquisition I Limited
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YHN Acquisition I Limited
2/F, Hang Seng Building
200 Hennessy Road, Wanchai
Hong Kong
August 8, 2024
VIA EDGAR & TELECOPY
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE:
YHN Acquisition I Limited (the “Company”)
Registration Statement on Form S-1
(File No. 333- 279308) (the “Registration Statement”)
Dear SEC Officers:
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. on August 12, 2024, 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 Statements 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 U.S. counsel, Loeb & Loeb LLP.
[Signature page follows]
Very truly yours,
YHN Acquisition I Limited
By:
/s/ Satoshi Tominaga
Name:
Satoshi Tominaga
Title:
Chief Executive Officer