0001493152-22-025125.txt : 20221006 0001493152-22-025125.hdr.sgml : 20221006 20220906151849 ACCESSION NUMBER: 0001493152-22-025125 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

EF Hutton

Division of Benchmark Investments, LLC

590 Madison Ave, 39th Floor

New York, NY 10022

September 6, 2022

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

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

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

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, for themselves and the other underwriters, hereby join in the request of Yoshiharu Global Co. that the effective date of the above-referenced registration statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern time on Thursday, September 8, 2022, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that we, acting as representative of the several underwriters, distributed as many copies of the Preliminary Prospectus, dated September 2, 2022, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

Each of the undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature page follows]

	Very truly yours,

	EF HUTTON, DIVISION OF BENCHMARK INVESTMENTS, LLC

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

	As representative of the underwriters