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                             October 13, 2021

       Mei Kanayama
       Representative Director
       Yoshitsu Co., Ltd
       Harumi Building, 2-5-9 Kotobashi
       Sumida-ku, Tokyo, 130-0022
       Japan

                                                        Re: Yoshitsu Co., Ltd
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed October 1,
2021
                                                            File No. 333-259129

       Dear Mr. Kanayama:

             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.
Unless we note
       otherwise, our references to prior comments are to comments in our
[Month day, year] letter.

       Amendment No.1 to Registration Statement on Form F-1

       Prospectus Summary
       Risks Related to Our Business, page 2

   1.                                                   We note your response
to comment 2, as well as your revised risk disclosures on pages 3
                                                        and 14. Please further
revise each of these disclosures to include the percentage of your
                                                        revenue accounted for
by sales to the China market. In this regard, we note that such
                                                        sales accounted for
approximately 77.0% and 55.4% of your revenue during the fiscal
                                                        years ended March 31,
2021 and 2020, respectively.
 Mei Kanayama
FirstName LastNameMei  Kanayama
Yoshitsu Co., Ltd
Comapany
October 13,NameYoshitsu
            2021        Co., Ltd
October
Page 2 13, 2021 Page 2
FirstName LastName
Risk Factors, page 7

2.       We note your response to comment 4. Please disclose the substance of
your response in a
         new risk factor, which addresses the risk of being subject to Chinese
laws and regulations
         and which specifically acknowledges, if true, the uncertainty inherent
in relying on an
         opinion of counsel in connection with whether aspects of your business
could be subject
         to Chinese laws and regulations. In addition, please file the GFE Law
opinion on which
         you are relying and the cooperation agreements with the Entrusted
Third Parties as
         exhibits to the registration statement, or tell us why you believe you
are not required to do
         so.
       You may contact Blaise Rhodes at 202-551-3774 or Rufus Decker at
202-551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Stacey Peikin at 202-551-6223 or Dietrich King at 202-551-8071 with any
other
questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Trade
& Services
cc:      Ying Li