<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: L1 Capital Global Opportunities Master Fund, Ltd. -->
          <cik>0001702202</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Class A Ordinary Shares, $0.0016 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>08/20/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001879754</issuerCik>
        <issuerName>EShallGo Inc.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>G3121H111</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>No. 37, Haiyi Villa, Lane 97, Songlin Rd</com:street1>
          <com:street2>Pudong New District,</com:street2>
          <com:city>Shanghai</com:city>
          <com:stateOrCountry>F4</com:stateOrCountry>
          <com:zipCode>200120</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>L1 Capital Global Opportunities Master Fund, Ltd.</reportingPersonName>
      <citizenshipOrOrganization>E9</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>464658.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>464658.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>464658.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>9.99</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>EShallGo Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>No. 37, Haiyi Villa, Lane 97, Songlin Road, Pudong New District, Shanghai, China 200120</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>L1 Capital Global Opportunities Master Fund, Ltd.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>3rd Floor, Citrus Grove Building, 106 Goring Ave.
George Town
PO Box 10085
Grand Cayman, Cayman Islands KY1-1001</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Cayman Islands</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>464,658

The amounts in Row (5), (7) and (9) represent 400,000 Class A Ordinary Shares and 64,658 Pre-Funded Warrants, subject to a 9.99% beneficial ownership limitation. The amounts do not include 410,342 Pre-Funded Warrants, which are subject to a 9.99% beneficial ownership limitation. The percentage set forth on Row (11) of the cover page for the Reporting Person is based on 4,586,577 shares of Class A Ordinary Shares outstanding, based on the Issuer's Prospectus Supplement under Rule 424(b)(5) and a Report of Foreign Private Issuer on Form 6-K, each filed with the Securities and Exchange Commission on August 20, 2026. The numbers of shares outstanding gives no effect to any exercise of Pre-Funded Warrants.

David Feldman and Joel Arber are the Directors of L1 Capital Global Opportunities Master Fund, Ltd. As such, L1 Capital Global Opportunities Master Fund, Ltd., Mr. Feldman, and Mr. Arber may be deemed to beneficially own (as that term is defined in Rule 13d-3 under the Securities Exchange Act of 1934) the issuer's securities described herein. To the extent Mr. Feldman and Mr. Arber are deemed to beneficially own such securities, Mr. Feldman and Mr. Arber disclaim beneficial ownership of these securities for all other purposes.</amountBeneficiallyOwned>
        <classPercent>9.99%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>464,658</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>464,658</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under § 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>L1 Capital Global Opportunities Master Fund, Ltd.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ David Feldman</signature>
        <title>David Feldman, Director</title>
        <date>08/26/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
