0001493152-22-025123.txt : 20221006 0001493152-22-025123.hdr.sgml : 20221006 20220906151506 ACCESSION NUMBER: 0001493152-22-025123 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220906 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Yoshiharu Global Co. CENTRAL INDEX KEY: 0001898604 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6940 BEACH BLVD STREET 2: SUITE D-705 CITY: BUENA PARK STATE: CA ZIP: 90621 BUSINESS PHONE: 213-272-1780 MAIL ADDRESS: STREET 1: 6940 BEACH BLVD STREET 2: SUITE D-705 CITY: BUENA PARK STATE: CA ZIP: 90621 FORMER COMPANY: FORMER CONFORMED NAME: Yoshiharu Holdings Corp DATE OF NAME CHANGE: 20211210 CORRESP 1 filename1.htm

 

Yoshiharu Global Co.

6940 Beach Blvd., Suite D-705

Buena Park, CA 90621

 

September 6, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Amy Geddes, Linda Cvrkel,
  Donald Field, Erin Jaskot
  Division of Corporation Finance

 

  Re: Yoshiharu Global Co. (the “Company”)
    Registration Statement on Form S-1, as amended
    Filed January 25, 2022
    File No. 333-262330

 

Acceleration Request

 

  Requested Date: September 8, 2022
  Requested Time: 4:00 p.m. Eastern Time (or as soon thereafter as practicable)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Yoshiharu Global Co., a Delaware corporation (the “Registrant”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on September 8, 2022 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes K&L Gates LLP, counsel to the Registrant, to orally modify or withdraw this request for acceleration.

 

The Registrant requests that it be notified of such effectiveness by a telephone call to our counsel, K&L Gates LLP, by calling Mr. Matthew Ogurick at (212) 536-4085.

 

  Sincerely,
     
  Yoshiharu Global Co.
     
  By: /s/ James Chae
    James Chae
    Chief Executive Officer

 

cc: Matthew Ogurick, Esq., K&L Gates LLP