SEC Comment Letter 0000000000-26-001047 to GD Culture Group Ltd (GDC)
GD Culture Group Ltd
Date: Jan. 28, 2026 · CIK: 0001641398 · Accession: 0000000000-26-001047
AI Filing Summary & Sentiment
File numbers found in text: 333-292934
Letter
January 28, 2026 Xiao Jian Wang Chief Executive Officer GD Culture Group Ltd 111 Town Square Place, Suite #1203 Jersey City, NJ 07310 Re:GD Culture Group Ltd Registration Statement on Form S-3 Filed January 26, 2026 File No. 333-292934 Dear Xiao Jian Wang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Zhaocong "Richard" Xu
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January 28, 2026
Xiao Jian Wang
Chief Executive Officer
GD Culture Group Ltd
111 Town Square Place, Suite #1203
Jersey City, NJ 07310
Re:GD Culture Group Ltd
Registration Statement on Form S-3
Filed January 26, 2026
File No. 333-292934
Dear Xiao Jian Wang:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Zhaocong "Richard" Xu