Yoshitsu Co., Ltd
December 20, 2021
Via Edgar
Mr. Dietrich King
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re: | Yoshitsu Co., Ltd |
Registration Statement on Form F-1, as amended (File No. 333-259129) | |
Request for Acceleration of Effectiveness |
Dear Mr. King:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Yoshitsu Co., Ltd hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on December 23, 2021, or as soon thereafter as practicable.
Very truly yours, | |||
Yoshitsu Co., Ltd | |||
By: | /s/ Mei Kanayama | ||
Name: | Mei Kanayama | ||
Title: | Representative Director and Director |