YanGuFang International Group Co., Ltd.
3/F, Building 3
33 Suhong Road, Minhang District
Shanghai, China, 201100
March 21, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Erin Donahue
Re: | YanGuFang International Group Co., Ltd. | |
Registration Statement on Form F-1 | ||
Initially filed August 5, 2022, as amended | ||
File No. 333-266607 |
Dear Ms. Donahue:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, YanGuFang International Group Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 so that it will become effective on March 23, 2023, at 5:00 p.m. Eastern Daylight Time, or as soon thereafter as practicable.
Very truly yours, | |
/s/ Junguo He | |
Junguo He | |
Chief Executive Officer |
cc: | Ellenoff Grossman & Schole LLP Hunter Taubman Fischer & Li LLC |