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                            February 3, 2023

       Chang-Hyuk Kang
       Chief Executive Officer
       Hanryu Holdings, Inc.
       160, Yeouiseo-ro
       Yeongdeungpo-gu, Seoul
       Republic of Korea 07231

                                                        Re: Hanryu Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 26,
2022
                                                            File No. 333-269419

       Dear Chang-Hyuk Kang:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

               After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
References to our
       prior comments refer to our letter dated January 13, 2023.

       Registration Statement filed on Form S-1

       Prospectus Summary, page 4

   1.                                                   We note your revised
disclosure in response to prior comment 1 states that revenue
                                                        generated as of
September 30, 2022 was $904,041. Please further revise to clarify that
                                                        such amount was
generated for the nine months ended September 30, 2022 or revise to
                                                        reflect the cumulative
amount of revenue recognized as of such date.
 Chang-Hyuk Kang
FirstName LastNameChang-Hyuk  Kang
Hanryu Holdings, Inc.
Comapany3,NameHanryu
February   2023       Holdings, Inc.
February
Page 2 3, 2023 Page 2
FirstName LastName
Risk Factors
If we fail to maintain an effective system of internal controls over financial
reporting..., page 45

2.       You state that management has reviewed your current internal controls
over financial
         reporting and concluded they are effective. You also indicate that
during the course of
         documenting and testing your internal control over financial
reporting, you may identify
         weaknesses and deficiencies in your internal control over financial
reporting. Given you
         have restated the financial statements as a result of errors coupled
with the fact that the
         key performance indicators previously provided were incorrect, please
revise these
         disclosures as appropriate. In this regard, while we acknowledge that
you are not yet
         subject to the requirements of Section 404 of the Sarbanes-Oxley Act
of 2002, tell us how
         management's conclusion regarding your controls is still appropriate,
or revise. Further,
         disclose whether you are now aware of any significant deficiencies or
material
         weaknesses in your controls that will need to be addressed when you
become a public
         company.
Executive Compensation, page 104

3.       Please update your Executive Compensation tables through December 31,
2022 in your
         next amendment.
Notes to Consolidated Financial Statements
Note 3 - Restatement, page F-61

4.       Please revise to include a description of the nature of each error.
Similar disclosures
         should be added in the interim financial statements on page F-18.
Refer to ASC 250-10-
         50-7. Also, please have your auditors revise their opinion to include
an explanatory
         paragraph with regard to the correction of the material misstatements
in your previously
         issued financial statements. Refer paragraph .18(e) of PCAOB AS 3101.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 Chang-Hyuk Kang
Hanryu Holdings, Inc.
February 3, 2023
Page 3

       You may contact Melissa Kindelan, Senior Staff Accountant, at (202)
551-3564 or
Kathleen Collins, Accounting Branch Chief, at (202) 551-3499 if you have
questions regarding
comments on the financial statements and related matters. Please contact Edwin
Kim, Staff
Attorney, at (202) 551-3297or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                          Sincerely,
FirstName LastNameChang-Hyuk Kang
                                                          Division of
Corporation Finance
Comapany NameHanryu Holdings, Inc.
                                                          Office of Technology
February 3, 2023 Page 3
cc:       Matthew Ogurick, Esq.
FirstName LastName