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 |