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SEC Company Response from Oriental Culture Holding LTD (OCG) (CIK 0001776067) (OCG) — Feb 27, 2020

Oriental Culture Holding LTD (OCG) (CIK 0001776067)
Date: Feb. 27, 2020 · CIK: 0001776067 · Accession: 0001213900-20-004903

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-234654

Date
Feb. 27, 2020
Author
Jeffrey Li
Form
CORRESP
Company
Oriental Culture Holding LTD (OCG) (CIK 0001776067)

Letter

1000 Potomac Street N.W.

Suite 200

Washington, D.C. 20007 Main: 202.965.7880

Fax: 202.965.1729

foster.com

Direct Phone: 202.298.1735

jeffrey.li@foster.com

February 27, 2020

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Telecommunications

F Street, N.E.

Washington, D.C. 20549

Attn: Celeste M. Murphy

Paul Fischer

Robert S. Littlepage

Christie Wong

Re: Oriental Culture Holding LTD

Registration Statement on Form F-1

Filed on January 10, 2020

File No. 333-234654

Ladies and Gentlemen:

On behalf of our client, Oriental Culture Holding LTD, a foreign private issuer organized under the laws of Cayman Islands (the “Company”), we are submitting this letter and filing herewith the Amendment No. 2 to the Registration Statement on Form F-1 (the “Registration Statement”) and certain exhibits via EDGAR to the Commission.

To facilitate your review, we have separately delivered to you four courtesy copies of the Amendment No. 2 to the Registration Statement, marked to show changes since our last submission of the Registration Statement.

If you have any questions or further comments regarding to the Registration Statement, please contact me by phone at 202-298-1735 or via e-mail at jeffrey.li@foster.com.

Very
truly yours,
/s/
Jeffrey Li

Show Raw Text
CORRESP
1
filename1.htm

    1000 Potomac Street N.W.

Suite 200

Washington, D.C. 20007
    Main: 202.965.7880

Fax: 202.965.1729

foster.com

Direct
Phone: 202.298.1735

jeffrey.li@foster.com

February
27, 2020

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Telecommunications

100
F Street, N.E.

Washington,
D.C. 20549

    Attn:
    Celeste
    M. Murphy

Paul
Fischer

Robert
S. Littlepage

Christie
Wong

    Re:
    Oriental
    Culture Holding LTD

Registration
Statement on Form F-1

Filed
on January 10, 2020

File No. 333-234654

Ladies
and Gentlemen:

On
behalf of our client, Oriental Culture Holding LTD, a foreign private issuer organized under the laws of Cayman Islands (the “Company”),
we are submitting this letter and filing herewith the Amendment No. 2 to the Registration Statement on Form F-1 (the “Registration
Statement”) and certain exhibits via EDGAR to the Commission.

To
facilitate your review, we have separately delivered to you four courtesy copies of the Amendment No. 2 to the Registration Statement,
marked to show changes since our last submission of the Registration Statement.

If
you have any questions or further comments regarding to the Registration Statement, please contact me by phone at 202-298-1735
or via e-mail at jeffrey.li@foster.com.

    Very
    truly yours,

    /s/
    Jeffrey Li

    Jeffrey
    Li

Enclosures

    cc:
    Yi
    Shao, Chief Executive Officer and Director of Oriental Culture Holding LTD

Lijia
Ni, Chief Financial Officer of Oriental Culture Holding LTD

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