July 8, 2024

Satoshi Tominaga
Chief Executive Officer
YHN Acquisition I Ltd
2/F, Hang Seng Building
200 Hennessy Road, Wanchai
Hong Kong

       Re: YHN Acquisition I Ltd
           Amendment No. 1 to Registration Statement on Form S-1
           Filed June 20, 2024
           File No. 333-279308
Dear Satoshi Tominaga:

     We have reviewed your amended registration statement and have the
following
comments.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies 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 this letter, we may have additional comments. Unless we
note otherwise,
any references to prior comments are to comments in our June 6, 2024 letter.

Amendment No .1 to Registration Statement on Form S-1 filed June 20, 2024
The Offering
Shareholder approval of, or tender offer in connection with, initial business
combination, page 20

1.     We note your revisions in response to prior comment 4, however, your
disclosure on
       pages 21, 110, and 133 of your registration statement still indicate
that your officers,
       directors, initial shareholders, and their affiliates could make
purchases in the open market
       or in private transactions to influence the vote on the initial business
combination. It is
       unclear how such purchases would comply with the requirements of Rule
14e-5 under the
       Exchange Act. Refer to Tender Offer Rules and Schedules Compliance and
Disclosure
       Interpretation 166.01 for guidance.
 July 8, 2024
Page 2
Redemption rights, page 22

2.     We note your revisions in response to prior comment 5 removing any
reference to an
       extension of your business combination deadline. Please reconcile those
revisions with
       your statement on page 34 that you might be required to extend the time
period to
       complete a business combination if any PRC government actions cause a
significant delay
       in your ability to consummate an initial business combination. Please
clarify whether and
       how you may extend the time period to consummate a business combination
beyond 18
       months and, if so, confirm whether shareholders may redeem their shares
in connection
       with any extension proposal.
Risk Factors Summary, page 25

3.     We acknowledge your revised disclosure in response to prior comment 7.
Please further
       revise your disclosure to provide cross references with page numbers
where the more
       detailed discussion of each risk may be found in the risk factors
section.
General

4.     We note your revision in response to prior comment 6 on page 22
indicating that
       shareholders may seek to convert their shares even if they abstain from
voting. For
       consistency, please revise to clarify throughout your registration
statement where you
       discuss shareholder voting and redemption rights.

       Please contact Howard Efron at 202-551-3439 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Catherine De Lorenzo at 202-551-3772 or Isabel Rivera at 202-551-3518
with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Lawrence S. Venick, Esq.