<SEC-DOCUMENT>0001851734-22-000105.txt : 20231103
<SEC-HEADER>0001851734-22-000105.hdr.sgml : 20231103
<ACCEPTANCE-DATETIME>20220216211459
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001851734-22-000105
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220216

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Hanryu Holdings, Inc.
		CENTRAL INDEX KEY:			0001911545
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		160, YEOUISEO-RO
		STREET 2:		YEONGDEUNGPO-GU
		CITY:			SEOUL
		STATE:			M5
		ZIP:			07231
		BUSINESS PHONE:		82-2-564-8588

	MAIL ADDRESS:	
		STREET 1:		160, YEOUISEO-RO
		STREET 2:		YEONGDEUNGPO-GU
		CITY:			SEOUL
		STATE:			M5
		ZIP:			07231
</SEC-HEADER>
<DOCUMENT>
<TYPE>DRSLTR
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head>
	<title>ex_337145.htm</title>
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<div style="text-align: center;"><img alt="dlg_header.jpg" src="dlg_header.jpg"></div>

<div style="text-align: center;">&nbsp;</div>

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			<td style="width: 100%; text-align: center;">February 16, 2022</td>
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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Securities and Exchange Commission</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Division of Corporation Finance</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">100 F Street, N.E.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Washington, D.C. 20549</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="vertical-align:top;width:10.6%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>RE: </b></p>
			</td>
			<td style="vertical-align:top;width:89.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Hanryu Holdings, Inc.</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:10.6%;">&nbsp;</td>
			<td style="vertical-align:top;width:89.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Draft Registration Statement on Form S-1</b></p>
			</td>
		</tr>

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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">Ladies and Gentlemen:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On behalf of Hanryu Holdings, Inc. (the &#8220;<i>Company</i>&#8221;), we hereby confidentially submit a draft Registration Statement on Form S-1 (the &#8220;<i>Registration Statement</i>&#8221;) for non-public review by the Staff of the Securities and Exchange Commission (the &#8220;<i>Commission</i>&#8221;) prior to the public filing of the Registration Statement. The Registration Statement relates to the proposed public offering of shares of the Company&#8217;s common stock.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The Company qualifies as an &#8220;emerging growth company&#8221; within the meaning of Section 6(e) of the Securities Act. The Company also confirms that it will publicly file its Registration Statement and nonpublic draft submission such that they are publicly available on the EDGAR system at least 48 hours prior to any requested effective time and date.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">If you have any questions or comments in connection with this letter or the Registration Statement, please contact the Company&#8217;s counsel, Daniel W. Rumsey, by phone at (619) 272-7062.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="vertical-align:top;width:auto;">&nbsp;</td>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Very truly yours,</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">&nbsp;</td>
			<td style="vertical-align:top;width:auto;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:26.7%;">&nbsp;</td>
			<td style="vertical-align: top; width: 26.7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><u><i>/s/ Daniel W. Rumsey</i></u></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">&nbsp;</td>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Daniel W. Rumsey</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Managing Partner</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Disclosure Law Group, a Professional Corporation</p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">cc: Chang-Hyuk Kang</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chief Executive Officer</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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