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UPLOAD Filing

DDC Enterprise Ltd
Date: Jan. 27, 2026 · CIK: 0001808110 · Accession: 0000000000-26-000926

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-292755

Date
January 23, 2026
Author
Norma Ka Yin Chu
Form
UPLOAD
Company
DDC Enterprise Ltd

Letter

January 23, 2026 Norma Ka Yin Chu Chief Executive Officer DDC Enterprise Ltd 368 9th Ave, 6th Floor New York, NY 10001 Re:DDC Enterprise Ltd Registration Statement on Form F-1 Filed on January 15, 2026 File No. 333-292755 Dear Norma Ka Yin Chu: 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Lawrence Venick

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January 23, 2026
Norma Ka Yin Chu
Chief Executive Officer
DDC Enterprise Ltd
368 9th Ave, 6th Floor
New York, NY 10001
Re:DDC Enterprise Ltd
Registration Statement on Form F-1
Filed on January 15, 2026
File No. 333-292755
Dear Norma Ka Yin Chu:
            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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Lawrence Venick