# EDGAR Filing Document

**Accession Number:** 0001875496
**File Stem:** 0001213900-23-021411
**Filing Date:** 2023-3
**Character Count:** 2554
**Document Hash:** dc4ddd3b3ff89fbcf0569254c05c3d10
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-021411.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001213900-23-021411

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230320

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** YanGuFang International Group Co., Ltd
- **CENTRAL INDEX KEY:** 0001875496
- **STANDARD INDUSTRIAL CLASSIFICATION:** FOOD & KINDRED PRODUCTS [2000]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3/F, BUILDING 3, 33 SUHONG ROAD
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201100
- **BUSINESS PHONE:** 862152966658

**MAIL ADDRESS:**
- **STREET 1:** 3/F, BUILDING 3, 33 SUHONG ROAD
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201100

**VIA EDGAR**

March 20, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attn: Ernest Greene

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| | |
|:---|:---|
| **Re:** | **YanGuFang International Group Co., Ltd.** |
|  | **File No. 333-266607**<br> **Registration Statement on Form F-1, as amended**  |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), EF Hutton, division of Benchmark Investments, LLC, acting as representative of the underwriters, hereby joins YanGuFang International Group Co., Ltd. in requesting acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on March 21, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated March 1, 2023, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned confirm that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that it has complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Very truly yours,

**EF Hutton, division of Benchmark Investments, LLC**

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| | |
|:---|:---|
| By: | /s/ Sam Fleischman |
| Name: | Sam Fleischman |
| Title: | Supervisory Principal |

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