Company: FTCI
Filing Date: 2025-05-09
Form Type: CORRESP
Source: 0001193125-25-116868
Chunk: 0

Company: FTC Solar, Inc.
Filing Date: 2025-05-09
Form: CORRESP
Chunk 0
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FTC Solar, Inc. 9020 N Capital Of Texas Hwy, Suite I-260 Austin, Texas 78759 May 9, 2025 VIA EDGAR CORRESPONDENCE U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, N.E. Washington, D.C. 20549

| Re: |     | Yoshiharu Global Co.                                              
 Registration Statement on Form S-3 (the “Registration Statement”) 
 Filed May 1, 2025                                                 |
|:----|:----|:------------------------------------------------------------------|
|     |     | Withdrawal of Acceleration Request                                |

Ladies and Gentlemen: Reference is made to our letter, filed as correspondence via EDGAR on May 8, 2025, in which we, FTC Solar, Inc. (the “Company”) requested the acceleration of the effective date of the above-referenced Registration Statement for 4:00 p.m., Eastern Time, on May 12, 2025, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date. If you have any questions, please do not hesitate to contact M. Ali Panjwani of Pryor Cashman LLP, outside counsel to the Company, at mpanjwani@pryorcashman.com (Tel: 212-421-4100).

| Very truly yours, |     |                         |
| FTC Solar, Inc.   |     |                         |
| By:               |     | /s/ Yann Brandt         |
|                   |     | Yann Brandt             |
|                   |     | Chief Executive Officer |

| cc: | M. Ali Panjwani, Esq. |

Pryor Cashman LLP