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                             June 13, 2023

       Qiwei Miao
       Chief Executive Officer
       EShallGo Inc.
       12F Block 16, No.1000 Jinhai Road
       Pudong New District
       Shanghai, China 201206

                                                        Re: EShallGo Inc.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed May 25, 2023
                                                            File No. 333-271478

       Dear Qiwei Miao:

             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 May
11, 2023 letter.

       Amendment No. 1 to Registration Statement on Form F-1 filed May 25, 2023

       The completion of filing procedure with the CSRC will be required in
connection with this
       offering, ..., page 61

   1.                                                   We note your revisions
and written response to our comment 1. In regard to your
                                                        disclosure on page 61,
it both states, "[o]ur PRC counsel, Beijing Docvit Law Firm, has
                                                        advised us based on
their understanding of the current PRC laws, rules and regulations
                                                        that the CSRC   s prior
approval is not required for the listing and trading of our ordinary
                                                        shares on Nasdaq in the
context of this offering" and "[o]ur PRC counsel, Beijing Docvit
                                                        Law Firm, has advised
us that as of the date of this prospectus, except for the filing
                                                        procedure with the CSRC
per requirement of the Trial Measures, no relevant PRC laws or
 Qiwei Miao
EShallGo Inc.
June 13, 2023
Page 2
         regulations in effect require that [you] obtain approval or
permissions from any PRC
         authorities." These statements appear to continue to conflict. Please
revise or advise.
Notes to Condensed Consolidated Financial Statements (Unaudited)
Note 2 - Summary of Significant Accounting Policies
Reclassifications, page F-18

2.       We note your response to comment 9. Please expand your
reclassifications disclosure to
         explain the reclassification adjustments made. Refer to ASC
205-10-50-1.
       You may contact Suying Li at 202-551-3335 or Linda Cvrkel at
202-551-3818 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Mara Ransom at 202-551-3264 with any
other
questions.



FirstName LastNameQiwei Miao                                   Sincerely,
Comapany NameEShallGo Inc.
                                                               Division of
Corporation Finance
June 13, 2023 Page 2                                           Office of Trade
& Services
FirstName LastName