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                              April 12, 2023

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

                                                        Re: Hanryu Holdings,
Inc.
                                                            Amendment No. 7 to
Registration Statement on Form S-1
                                                            Filed April 11,
2023
                                                            File No. 333-269419

       Dear Chang-Hyuk Kang:

             We have reviewed your amended 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.

       Amendment No. 6 to Registration Statement on Form S-1

       Capitalization, page 53

   1.                                                   Please provide us with
your calculation to support the pro forma as adjusted total
                                                        stockholder's equity.
In this regard, we note that you expect to receive net proceeds of
                                                        approximately $32.0
million, after deducting underwriting discounts and commissions of
                                                        $2.9 million (or $3.3
million if the underwriter exercises its option to purchase additional
                                                        shares in full). You
also expect to pay estimated expense of $1.5 million related to this
                                                        offering. Tell us how
the costs of the offering are reflected in pro forma stockholder's
                                                        equity or revise as
necessary.
 Chang-Hyuk Kang
FirstName   LastNameChang-Hyuk Kang
Hanryu Holdings,   Inc.
Comapany
April       NameHanryu Holdings, Inc.
       12, 2023
April 212, 2023 Page 2
Page
FirstName LastName
       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) 551-3297 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Technology
cc:      Matthew Ogurick, Esq.