SEC Comment Letter 0000000000-24-008914 to GD Culture Group Ltd (GDC)
GD Culture Group Ltd
Date: Aug. 5, 2024 · CIK: 0001641398 · Accession: 0000000000-24-008914
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File numbers found in text: 001-37513
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August 5, 2024
Xiao Jian Wang
Chief Executive Officer
GD Culture Group Limited
22F - 810 Seventh Avenue
New York, NY 10019
Re:GD Culture Group Limited
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-37513
Dear Xiao Jian Wang:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Jason Ye