# EDGAR Filing Document

**Accession Number:** 0001875496
**File Stem:** 0001213900-23-021679
**Filing Date:** 2023-3
**Character Count:** 2014
**Document Hash:** f8b91f46703dd1b4e5b566010523c89e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-021679.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001213900-23-021679

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230321

**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 21, 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:

On March 20, 2023, we, as the representative of the underwriters, filed a letter with the U.S. Securities and Exchange Commission via EDGAR requesting, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement so that it may be declared effective on March 21, 2023, at 5:00 p.m. Eastern Daylight Time, or as soon thereafter as practicable. We are no longer requesting that such Registration Statement be declared effective at this specific date and time and we hereby formally withdraw such request for acceleration.

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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