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                             February 10, 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. 2 to
Registration Statement on Form S-1
                                                            Filed February 9,
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. 2 to Registration Statement on Form S-1

       Notes to Condensed Financial Statements
       Note 3. Restatement, page F-18

   1.                                                   You state that the
amended financial statements amend a previously filed Form S-1 that
                                                        was not disseminated.
Considering all previously filed draft registration statements have
                                                        been disseminated,
revise to clarify or remove this disclosure. Similar revisions should be
                                                        made elsewhere
throughout the filing where you include such statements.
 Chang-Hyuk Kang
FirstName LastNameChang-Hyuk  Kang
Hanryu Holdings, Inc.
Comapany10,
February  NameHanryu
            2023      Holdings, Inc.
February
Page 2 10, 2023 Page 2
FirstName LastName
Notes to Consolidated Financial Statements
Note 3. Restatement, page F-64

2.       Please revise to include a more fulsome description of the various
restatement adjustments
         to the December 31, 2021 cash flow statement. Ensure that it is clear
how each
         adjustment relates to the Seoul Marina accounting error, or to the
extent you are correcting
         other errors, revise to clearly disclose each item impacting the
amended financial
         statements.
       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.