Hanryu holdings, inc.
160, Yeouiseo-ro, Yeongdeungpo-gu
Seoul, Republic of Korea 07231
July 31, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Hanryu Holdings, Inc. |
| | Registration Statement on Form S-1 |
| | Filed January 26, 2023, as amended File No. 333-269419 |
Ladies and Gentlemen:
Hanryu Holdings, Inc. (the “Company”) hereby withdraws its original request that the above-captioned registration statement (the “Registration Statement”) be declared effective at 5:00 p.m., Eastern Time, on Friday, July 28, 2023, and instead requests that effectiveness of the Registration Statement be granted at 5:00 p.m., Eastern Time, on Monday, July 31, 2023.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions regarding this matter or need any additional information, please contact the Company’s legal counsel, Matthew Ogurick of Pryor Cashman LLP, at (212) 326-0243.
| Very truly yours, |
| |
| /s/ Chang Hyuk Kang |
| Chang Hyuk Kang |
| Chief Executive Officer |