SEC Comment Letter 0000000000-23-009321 to DDC Enterprise Ltd (DDC)
DDC Enterprise Ltd
Date: Aug. 24, 2023 · CIK: 0001808110 · Accession: 0000000000-23-009321
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272689
Letter
United States securities and exchange commission logo August 24, 2023 Norma Chu Chief Executive Officer DDC Enterprise Ltd Room 1601-1602, 16/F, Hollywood Centre 233 Hollywood Road Sheung Wan, Hong Kong Re:DDC Enterprise Ltd Amendment No. 2 to Registration Statement on Form F-1 Filed August 18, 2023 File No. 333-272689 Dear Norma Chu: 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. Amendment No 2 to Form F-1 filed August 18, 2023 Part II Information Not Required in Prospectus Exhibit Index Exhibit 23.1 - Consent of KPMG Huazhen LLP. an independent registered public accounting firm, page II-5 1.Please include a currently dated consent from your independent registered public accounting firm with any subsequent amendments. Refer to Item 601(b)(23) of Regulation S-K for guidance.
FirstName LastNameNorma Chu Comapany NameDDC Enterprise Ltd August 24, 2023 Page 2 FirstName LastName Norma Chu DDC Enterprise Ltd August 24, 2023 Page 2 You may contact Ernest Greene at 202-551-3733 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Lawrence Venick
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United States securities and exchange commission logo
August 24, 2023
Norma Chu
Chief Executive Officer
DDC Enterprise Ltd
Room 1601-1602, 16/F, Hollywood Centre
233 Hollywood Road
Sheung Wan, Hong Kong
Re:DDC Enterprise Ltd
Amendment No. 2 to
Registration Statement on Form F-1
Filed August 18, 2023
File No. 333-272689
Dear Norma Chu:
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.
Amendment No 2 to Form F-1 filed August 18, 2023
Part II
Information Not Required in Prospectus
Exhibit Index
Exhibit 23.1 - Consent of KPMG Huazhen LLP. an independent registered public accounting
firm, page II-5
1.Please include a currently dated consent from your independent registered public
accounting firm with any subsequent amendments. Refer to Item 601(b)(23) of
Regulation S-K for guidance.
FirstName LastNameNorma Chu
Comapany NameDDC Enterprise Ltd
August 24, 2023 Page 2
FirstName LastName
Norma Chu
DDC Enterprise Ltd
August 24, 2023
Page 2
You may contact Ernest Greene at 202-551-3733 or Kevin Woody at 202-551-3629 if
you have questions regarding comments on the financial statements and related matters. Please
contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Lawrence Venick