Yoshitsu Co., Ltd
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention: | Cara Wirth |
September 6, 2023
Re: | Yoshitsu Co., Ltd |
Registration Statement on Form F-3, as amended (File No. 333-274076) | |
Initially Filed August 18, 2023 |
Dear Ms. Wirth:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Yoshitsu Co., Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 5:00 p.m. ET on September 8, 2023, or as soon as thereafter practicable.
Very truly yours,
/s/ Mei Kanayama | ||
Name: | Mei Kanayama | |
Title: | Representative Director and Director (Principal Executive Officer) |
cc: | Ying Li, Esq. |
Hunter Taubman Fischer & Li LLC |